PART 6. ENFORCEMENT AND ADMINISTRATION.
§11-14C-33. General procedure and administration; crimes and
penalties.
(a) Each and every provision of the "West Virginia Tax
Procedure and Administration Act" set forth in article ten of this
chapter applies to the taxes levied by this article, except as
otherwise expressly provided in this article, with like effect as
if that act were applicable only to the taxes levied by this
article and were set forth in extenso in this article.
(b) Each and every provision of the "West Virginia Tax Crimes
and Penalties Act" set forth in article nine of this chapter
applies to the taxes levied by this article with like effect as if
that act were applicable only to the taxes levied by this article
and were set forth in extenso in this article.
(c) To the extent that any provision of this article is in
conflict with either article nine or article ten of this chapter,
the provision of this article shall control.