West Virginia Code | §11-17-19C

CHAPTER 11. TAXATION.

ARTICLE 17. TOBACCO PRODUCTS EXCISE TAX ACT.

§11-17-19c. Magistrate courts have concurrent jurisdiction.

Magistrates have concurrent jurisdiction with any other courts having jurisdiction for the trial of all misdemeanors arising under this article.

Previous§11-17-19b. Certain tax-not-paid tobacco products declared contraband.

§11-17-19c. Magistrate courts have concurrent jurisdiction.

Next§11-17-20. Transportation of unstamped cigarettes or tax-not-paid tobacco products; forfeitures and sales of cigarettes and equipment.

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