West Virginia Code § 11-17-20a

Criminal penalty for unlawful transportation of tax-not-paid tobacco
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products.
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. e

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