§11-19-4. Affixing of tax stamps or tax crowns.
The payment of the taxes herein provided shall be evidenced by
the affixing of soft drink tax stamps or tax crowns to the original
containers or bottles in which any bottled soft drink or syrup is
placed, received, stored or handled. Such stamps or crowns, of the
appropriate denomination, shall be affixed to each container of
syrup and to each bottled soft drink by the person who under the
provisions of this article is first required to pay the tax
thereon, within twenty-four hours after such person has such
bottled soft drink or syrup in his possession for the first time.
The provisions of this paragraph shall not apply to syrup used by
bottlers in the manufacture of bottled soft drinks, or to bottled
soft drinks or syrups which are transported through this state and
which are not sold, delivered, used or stored herein, if
transported in accordance with such rules and regulations as may be
promulgated by the commissioner, or to any bottled drink or syrup
which is manufactured in this state and sold to a purchaser outside
Except as otherwise provided in this section, it shall be
unlawful for any person to sell, use, handle or distribute any
bottled soft drink or soft drink syrup to which the tax stamps or
tax crowns required by this section are not affixed, and any person
who shall violate this provision shall be guilty of a misdemeanor
and, upon conviction thereof, shall be punished by a fine of not
less than one hundred dollars nor more than five hundred dollars, or by imprisonment for not more than six months, or by both such
fine and imprisonment.
Note: WV Code updated with legislation passed through the 2014 1st Special Session
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