Yes. The West Virginia State Tax Department requires you file 1099 forms.
No, but it is still required that you file 1099 forms directly to the State Department of Revenue.
You must file the required 1099 forms only if there is state tax withholding.
Yes, the state of West Virginia mandates filing the Annual Reconciliation Form WV/IT-103 if there is state tax withholding.
Form WV/IT-103 is an Annual Reconciliation used to report the total income taxes withheld from individuals.
The filing due date for both is the last day of January.
The state of West Virginia accepts both e-filing and paper filing. However, if you are submitting more than 50 forms, you are required to file all data electronically.
There is no late filing penalty for the state of West Virginia, but, you will be penalized for filing the Federal Form 1099 late. https://www.taxbandits.com/form-1099-series/1099-misc-penalties/.