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.
W. Va. Code § 11-14-18
Penalty for refusal to permit inspection
Known as the Gasoline and Special Fuel Excise Tax Act
The act spans §§ 11-14-1–11-14-9 (36 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.