Any person who transports tax-not-paid tobacco products in violation of section twenty of this article is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $300 nor more than $5,000, or imprisoned in the regional or county jail not more than one year, or both fined and imprisoned.
W. Va. Code § 11-17-20a
Criminal penalty for unlawful transportation of tax-not-paid tobacco products
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.