Each and every provision of the state’s Tax Crimes and Penalties Act set forth in W.Va. Art. 11-9 applies to the administration, collection and enforcement of the municipal sales and use taxes imposed pursuant to this subchapter with like effect as if that act were applicable only to the taxes imposed pursuant to this subchapter and were set forth in extenso in this subchapter, as provided in W.Va. Code § 8-13C-6; 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 a similar violation of the ordinances of the city.
(Ord. passed 11-12-2019)