§11-14C-35. Import confirmation number; civil penalty.
(a) The commissioner may require an importer who acquires
motor fuel for import from a person who is not a supplier or a
permissive supplier to obtain an import confirmation number from
the commissioner before importing the motor fuel. The importer
shall write the import confirmation number on the shipping document
issued for the motor fuel. If required by the commissioner, the
importer shall obtain a separate import confirmation number for
each delivery of motor fuel into West Virginia.
(b) An importer who does not obtain an import confirmation
number when required by this section is subject to the following
(1) For the first violation, the amount is five thousand
(2) For each subsequent violation the amount is ten thousand
(c) The civil penalty is payable by the person in whose name
the transport vehicle is registered.
(d) Civil penalties prescribed under this section are
assessed, collected and paid in the same manner as the motor fuel
excise tax imposed by this article.