W. Va. Code R. § 110-19-11

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-19-11 - Penalties; Crimes; Tax Crimes and Penalties Act Applicable

11.1 Any person who violates any of the provisions of W. Va. Code '11-19-1 et seq. and this regulation under the authority of W. Va. Code '11-10-1 et seq. for the violation of which no other penalty is provided by law, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not less than twenty-five dollars ($25) nor more than one hundred dollars ($100).

11.2. Each and every provision of the West Virginia Tax Crimes and Penalties Act set forth in W. Va. Code '11-9-1 et seq. shall apply to the tax imposed by W. Va. Code '11-19-1 et seq. with like effect as if said Act were applicable only to the tax imposed by W. Va. Code '11-19-1 et seq. and were set forth in extenso in W. Va. Code '11-19-1 et seq. See W. Va. Code '11-9-2.