Each and every provision of the West Virginia Tax Crimes and Penalties Act set forth in article nine, chapter eleven of the Code ofWest Virginia applies to the administration, collection and enforcement of the sales and service tax and use tax imposed pursuant to this article with like effect as if that act were applicable only to the taxes imposed pursuant to this article. Provided, that the criminal penalties imposed upon conviction for a criminal violation of this article may not exceed the maximum penalties allowed by law for that violation.
(Passed 1-20-15.)