Magistrates have concurrent jurisdiction with any other courts having jurisdiction for the trial of all misdemeanors arising under this article.
W. Va. Code § 11-17-19c
Magistrate courts have concurrent jurisdiction
Known as the Tobacco Products Excise Tax Act
The act spans §§ 11-17-1 to 11-17-9 (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.