West Virginia Code § 47-20-23

Administration; Rules and Regulations
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(a) The Tax Commissioner shall administer the provisions of this article in accordance with
the provisions of this article and chapter twenty- nine-a of this code.
(b) The commissioner shall deny an application for a license if he finds that the issuance
thereof would be in violation of the provisions of this article.
(c) The commissioner may revoke, suspend or refuse to renew a license if the licensee or any
member of a licensee organization has been convicted pursuant to section eighteen or
nineteen of this article and the commissioner finds that it would ube in the public interest to
do so; or if the licensee has violated any of the provisions of this article: Provided, That
before revoking or suspending a license issued under the authority of this article, the
commissioner shall give at least ten days, three days for a limited occasion or state fair
license, notice to the licensee. Notice shall be in writing, shall state the reason for
revocation or suspension and shall inform the licensee of its right to petition the Office of
Tax Appeals for a hearing at which the licensee maly show cause why the license should not
be revoked or suspended. Notice shall be sents by certified mail to the address of the licensee
or served by certified mail or by personal or substituted service on the person who applied
for the license on behalf of the licensee. The licensee may, at the time designated for the
hearing, produce evidence in its behgalf and be represented by counsel. A decision of the
Office of Tax Appeals upholding, in whole or in part, the revoking or suspending of a license
is subject to judicial review ase provided in section nineteen, article ten-a, chapter eleven of
this code.
(d) The commissioner may suspend, revoke or refuse to renew any license issued hereunder
for a material failure to maintain the records or file the reports required by this article if the
commissioner finds that said failure will substantially impair the commissioner's ability to
administer the provisions of this article with regard to said licensee.
(e) WThe commissioner shall promulgate reasonable rules and regulations necessary to the
administration of this article.
(f) The provisions of article five, chapter twenty-nine-a of this code apply to the denial,
revocation, suspension of or refusal to renew a license hereunder.
(g) The burden of proof in any administrative or court proceeding is on the applicant to show
cause why a bingo license should be issued or renewed and on the licensee to show cause
why its license should not be revoked or suspended.
(h) Notwithstanding any other provision of this article, the commissioner may issue an
emergency order suspending a bingo license in the following manner:
(1) An emergency order may be issued only when the commissioner believes that:
(a) There has been a criminal violation of this article;
(b) Such action is necessary to prevent a criminal violation of this article; or
(c) Such action is necessary for the immediate preservation of the public peace, health,
safety, morals, good order or general welfare.
(2) The emergency order shall set forth the grounds upon which it is issued, including a
statement of facts constituting the alleged emergency necessitating such action. This order
shall be served by personal or substituted service on the licensee or the person who applied
for the license on behalf of the licensee.
(3) The emergency order is effective immediately upon issuance uand service upon the
licensee.
(4) Within five days after issuance of an emergency order, the licensee may petition the
Office of Tax Appeals to set a time and place for a hearaing wherein the licensee may appear
and show cause why its license should not be revoked.

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