Step 1: Recall the shear stress distribution.
For a solid circular section,
\[
\tau_{\max}
=
\frac{4}{3}\tau_{\text{avg}},
\]
where
\[
\tau_{\text{avg}}
=
\frac{V}{A}.
\]
Step 2: Determine the required ratio.
Therefore,
\[
\boxed{
\frac{\tau_{\max}}{\tau_{\text{avg}}}
=
\frac{4}{3}
}
\]
Hence,
\[
\boxed{(B)}
\]
is the correct answer.