In the case of any failure to make or file a report when no tax is due, as required by this article on the date prescribed for filing, unless it be shown that the failure was due to reasonable cause and not due to willful neglect, there shall be collected a penalty of $25 for each month of the failure or fraction of a month.
W. Va. Code § 11-17-19
Penalty for failure to file report when no tax due
Known as the Tobacco Products Excise Tax Act
The act spans §§ 11–11 (29 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.