I quoted that part of the law somewhere along the way. The case in question involved multiple vehicles. In some areas of the county up to two unregistered vehicles are allowed... it is the West Virginia Rule.

how do we know whether the vehicle has current tags??

Where is Superman when we need him?  One way, for the county, is to go to a judge and present probable cause for looking under the covers. Statements from neighbors that the vehicles haven't been moved for seven years or other visible items might be enough for the judge to allow a peek.