Each and every provision of the state’s Tax Crimes and Penalties Act, set forth in W. Va. Code 11-9-1 et seq., applies to the administration, collection and enforcement of the sales and service and use taxes imposed pursuant to this subchapter; provided, that the criminal penalties imposed upon conviction for a criminal violation of this subchapter may not exceed the maximum penalties allowed by law for that violation.
(Ord. passed 1-6-2015)