Current through Register Vol. XLI, No. 50, December 13, 2024
Section 175-8-5 - Penalties5.1. Except as otherwise provided in this rule, any tobacco products as noted in Section 4 of this rule, or any tobacco products that are required to have West Virginia tobacco stamps affixed thereto, and are found any place in this State without the proper stamps affixed thereto, or without applicable West Virginia tobacco tax having been paid, unless such products are in the possession of a person or firm currently licensed, qualified and authorized to possess such tobacco products or unless they are in course of transit from and consigned to a person or firm currently licensed, qualified and authorized to possess such tobacco products, or in the possession of a common carrier complying with the provisions of this part, are declared to be contraband goods and will be seized, without warrant, by the Commissioner or by any peace officer of this State.5.2. Under no condition may such tobacco products be sold, used or otherwise disposed of before having tax stamps affixed thereto and applicable tobacco tax paid thereon.