West Virginia Code
Article 13KK. West Virginia Tax Credit for Federal Excise Tax Imposed Upon Small Arms and Ammunition Manufacturers
§11-13KK-15. Crimes and Penalties

Each provision of the "West Virginia Tax Crimes and Penalties Act" set forth in 11-9-1 et seq. of this code applies to the tax credit allowed by 11-13KK-1 et seq. of this code with like effect as if that act were applicable only to the tax credit 11-13KK-1 et seq. of this code and were set forth in extenso in this article.