735.08  CRIMINAL PENALTIES.
   The West Virginia Tax Crimes and Penalties Act set forth in West Virginia Code Article 11-9 applies to the administration, collection and enforcement of the Municipal Sales and Service Tax and Municipal 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 and were set forth in extenso in this article.  Such penalties shall be in addition to any other penalties permissible by law.  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. 2223.  Passed 12-17-15.)