All provisions of the West Virginia Tax Crimes and Penalties Act set forth in West Virginia Code Chapter 11, Article 9 shall apply to the administration, collection and enforcement of the municipal sales and use taxes imposed by Sections 777.03 and 777.04 as if that act were applicable only to the taxes imposed by those sections of this article and are incorporated herein as if fully set forth herein in its entirety, as provided by West Virginia Code Chapter 8, Article 13C, Section 6; 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 similar violation of the ordinances of the Town. (Passed 12-2-21.)