WVC 47 - 19 - 1
§47-19-1. Items designed or marketed for use with controlled
substances; license required.
It shall be unlawful for any person or persons as principal,
clerk, agent or servant to sell any items, effect, paraphernalia,
accessory or thing which is designed or marketed for use with
controlled substances, as defined in chapter sixty-a of this
code, without obtaining a license therefor from the state tax
commissioner. Such licenses shall be in addition to any or all
other licenses held by applicant. The fee for such license shall
be one hundred fifty dollars.