West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13II - High-Wage Growth Business Tax Credit
Section 110-13II-4 - False certification
Universal Citation: 110 WV Code of State Rules 110-13II-4
Current through Register Vol. XLI, No. 38, September 20, 2024
Any person who willfully submits a false, incorrect, or fraudulent certification required for the High-Wage Growth Business Tax Credit is subject to all applicable penalties in the West Virginia Tax Crimes and Penalties Act, § 11-9-1 et seq., and the West Virginia Tax Procedures and Administration Act, § 11-10-1 et seq., of this code, except that the amount on which the penalty is based shall be the total amount of credit requested on the application for approval.
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