Each and every provision of the West Virginia Tax Crimes and Penalties Act set forth in West Virginia Code §§11-9-1 et seq. applies to the administration, collection and enforcement of the sales and use 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.
(Ord. 1655. Passed 9-8-15.)