WEST VIRGINIA CODE
a
§11-23-20. Criminal penalties.
Each and every provision of the "West Virginia Tax Crimes
and Penalties Act" set forth in article nine of this chapter
shall apply to the tax imposed by this article with like effect
as if said act were applicable only to the tax imposed by this
article and were set forth in extenso in this article.
Note: WV Code updated with legislation passed through the 2012 1st Special Session