Each provision of the "West Virginia Tax Crimes and Penalties Act" set forth in W. Va. Code § 11-9-1, et seq., applies to the tax credit allowed by § 11-13KK-1, et seq., and this rule with like effect as if that act were applicable only to the tax credit set forth in W. Va. Code § 11-13KK-1, et seq., and this rule and were set forth in extenso in W. Va. Code §11-13KK-1, et seq., and this rule.
W. Va. Code R. § 110-13KK-14