W. Va. Code R. § 110-23-20
Current through Register Vol. XLI, No. 50, December 13, 2024
Each and every provision of the West Virginia Tax Crimes and Penalties Act set forth in Section '11-9-1 et seq. of the West Virginia Code shall apply to the business franchise tax imposed under Section '11-23-1 et seq. of the West Virginia Code with like effect as if the said act were applicable only to the tax imposed by the said Section '11-23-1 et seq. of the West Virginia Code and were set forth in extenso in the said Section '11-23-1 et seq. of the West Virginia Code.
W. Va. Code R. § 110-23-20