Step 1: Concept
Viscosity is the internal friction of a fluid. The coefficient of viscosity ($\eta$) is defined by Newton's law of viscosity: $F = \eta A \frac{dv}{dx}$.
Step 2: Meaning
The SI unit of $\eta$ is Pascal-second ($Pa \cdot s$) or $kg \cdot m^{-1} \cdot s^{-1}$.
Step 3: Analysis
In the CGS system, the unit is called "Poise" (named after Jean Léonard Marie Poiseuille). 1 $Pa \cdot s$ = 10 Poise.
Step 4: Conclusion
Among the given options, Newton (force), Joule (energy), and Watt (power) are incorrect. Poise is the standard unit for viscosity.
Final Answer: (B)