W. Va. Code R. § 110-13II-4
Current through Register Vol. XLI, No. 50, December 13, 2024
Any person who willfully submits a false, incorrect, or fraudulent certification required for the High-Wage Growth Business Tax Credit is subject to all applicable penalties in the West Virginia Tax Crimes and Penalties Act, § 11-9-1et seq., and the West Virginia Tax Procedures and Administration Act, § 11-10-1et seq., of this code, except that the amount on which the penalty is based shall be the total amount of credit requested on the application for approval.
W. Va. Code R. § 110-13II-4