W. Va. Code R. § 110-15-16
Whenever any retailer engaging in business in this State, or any retailer authorized to collect the use tax, fails to comply with any of the provisions of W. Va. Code '11-15A-1 et seq. or any orders or regulations of the Tax Commissioner which are properly prescribed and adopted, the Tax Commissioner may, upon notice, hearing, and issuance of an appropriate order, cancel the business registration certificate, if any, issued to either of such retailers under W. Va. Code '11-12-1 et seq. If either of such retailers is a corporation authorized to do business in this State under W. Va. Code '39-1-49, the Tax Commissioner may certify to the Secretary of State a copy of an order finding that such retailer has failed to comply with certain specified provisions, orders or regulations. The Secretary of State shall, upon receipt of such certified copy, revoke the permit authorizing said corporation to do business in this State, and shall issue a new permit only after such corporation has obtained from the Tax Commissioner an order finding that the corporation has complied with its obligations under W. Va. Code '11-15A-1 et seq. No order authorized in this Section shall be made until such retailer is given an opportunity to be heard and to show cause why such order should not be made, and he shall be given twenty days notice of the time, place and purpose of such hearing, which shall be heard as provided in W. Va. Code '11-10-9. The Tax Commissioner shall have the power in his discretion to issue a new business registration certificate after such cancellation.
W. Va. Code R. § 110-15-16