West Virginia Code § 11-17-20b

Vending machines; presence of tax-not-paid tobacco products
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(a) If tax-not-paid tobacco products are found in any vending machine, both the tax-not-paid
tobacco products and the vending machine are contraband goods within the meaning of
article seven, chapter sixty-a of this code, and may be seized by the commissioner, at the
discretion of the commissioner, or the commissioner's authorized deputies, agents or
employees, or any law-enforcement officer in this state, without a warrant. Tehe provision of
article seven, chapter sixty-a of this code apply to the seizure and disposition of the
contraband. r
(b) Seizure and sale of the contraband shall not relieve the owneur of the property from any
action by the commissioner for violations of any other sections of this article.

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