§11-14-18. Penalty for Refusal to Permit Inspection

WV Code § 11-14-18 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

Any person who refuses to permit the inspection authorized by section seventeen-a of this article is guilty of a violation of the rules of the State Tax Division and shall pay a civil penalty of $5,000, in addition to any other penalty imposed in this code.