West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-23 - Business Franchise Tax
Section 110-23-20 - Criminal Penalties
Universal Citation: 110 WV Code of State Rules 110-23-20
Current through Register Vol. XLI, No. 38, September 20, 2024
Each and every provision of the West Virginia Tax Crimes and Penalties Act set forth in Section '11-9-1 et seq. of the West Virginia Code shall apply to the business franchise tax imposed under Section '11-23-1 et seq. of the West Virginia Code with like effect as if the said act were applicable only to the tax imposed by the said Section '11-23-1 et seq. of the West Virginia Code and were set forth in extenso in the said Section '11-23-1 et seq. of the West Virginia Code.
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