W. Va. Code R. § 175-5-26

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 175-5-26 - Records Required of Retail Licensees; Inspection of Records

26.1. Each retail licensee must keep a record in book form showing the date that all West Virginia product, distilled spirits, wine and beer were received on his or her, or its premises, and from whom received.

26.2. Each retail licensee shall also maintain records including ABCC Form 190 showing the merchandise code, the total quantity of sales, and the quantity of each sale to a religious organization or to a private club as defined in W. Va. Code § 60-7-2. A copy of ABCC Form 190 will be provided by the Commissioner.

26.2.a. In the case of sales to a private club, ABCC Form 190 shall be maintained by the retail licensee and the club must be identified by name, address and ABCC license number, and the full name of the person receiving the order must be clearly listed.

26.2.b. Each retail licensee must send a copy of ABCC Form 190 to the ABCC Warehouse each week, together with the Weekly Invoice which is a computer printout of the products ordered and delivered each week to a retail licensee. The driver of the delivery truck will take the ABCC Form 190 and the ABCC Weekly Invoice to the ABCC Warehouse each week. A copy of the ABCC Weekly Invoice will be provided by the Commissioner.

26.2.c. Failure by a retail licensee to comply with the provisions of subsection 26.2.b will subject him, or her, or it, to assessment of a Civil Penalty under the provisions of W. Va. Code § 60-3A-26.

26.3. Records required to be maintained by this Section 26 shall not be destroyed, erased or altered for at least four (4) complete calendar years or until the year the retail licensee is audited and accepted by the Secretary.

W. Va. Code R. § 175-5-26