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§ 11-14c-38 — West Virginia Law | CourtGPT
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  4. Chapter 11 - Taxation/
  5. Article 14c - Motor Fuel Excise Tax§11-14c-1. Short Title; Nature of Tax/
  6. § 11-14c-38
West Virginia Legal Code

§ 11-14c-38

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(a) Any person who engages in any business activity for which a license is required by this article without having first obtained and subsequently retained such a valid license is subject to the following civil penalty.(1) For the first violation the amount is $5,000.(2) For each subsequent violation the amount is $10,000.(b) Civil penalties prescribed under this section shall be assessed, collected and paid in the same manner as the motor fuel tax.