West Virginia Code 11-12-4a – Sellers of cigarettes, tobacco products or cigarette wrappers required to be licensed; business registration certificate is license; criminal penalties
(a) For registration years beginning on or after July 1, 2000, each person who sells cigarettes, or other tobacco products or cigarette wrappers at wholesale or retail shall apply for and receive a license to sell cigarettes or other tobacco products or cigarette wrappers. The cigarette license application shall be a part of the business registration certificate application or the renewal application for a business registration certificate.
Terms Used In West Virginia Code 11-12-4a
- Business registration certificate: shall mean a certificate issued by the Tax Commissioner authorizing a person to conduct business within the State of West Virginia. See West Virginia Code 11-12-2
- company: shall mean and include any individual, firm, copartnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, club, society, or other group or combination acting as a unit, or body politic or political subdivision (whether public or private, or quasi-public) and in the plural as well as the singular and when used in connection with the penalties imposed by section nine of this article, shall mean and include the officers, directors, trustees, or members of any firm, copartnership, joint venture, association, corporation, trust, business trust, syndicate or any other groups or combinations acting as a unit. See West Virginia Code 11-12-2
- Conviction: A judgement of guilt against a criminal defendant.
- Person: means every natural person, association or corporation. See West Virginia Code 11-22-1
(b) The license shall be printed on the business registration certificate or certificates issued under the provisions of subsection (a), section four of this article.
(c) Any person or company who sells any cigarettes, or other tobacco products or cigarette wrappers at wholesale or retail after July 1, 2001, without obtaining the license specified in subsection (a) of this section is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100 nor more than $250.