In the case of any failure to make or file a return when no tax is due, as required by this article, on the date prescribed therefor, unless it be shown that such failure is due to reasonable cause and not due to willful neglect, there shall be collected a penalty of $25 for each month of such failure or fraction thereof.
W. Va. Code § 11-14-19
Penalty for failure to file required return when no tax due
Known as the Gasoline and Special Fuel Excise Tax Act
The act spans §§ 11-14-1 to 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.