(a) The provisions of this article shall take effect on July 1, 1984, and shall apply to criminal violations of this chapter committed on or after such date.
(b) Any criminal violation of this chapter occurring before July 1, 1984, that would have been punishable under one of the sections of this chapter repealed by this act, shall nevertheless be punishable under those sections, as in effect on January 1, 1984, and for such purpose the following sections of this chapter are fully and completely preserved: Section twelve of article twelve, section twenty-two of article twelve-a, section twenty-one of article thirteen, section nine of article fourteen, section ten of article fourteen-a, section twenty-nine of article fifteen, sections nineteen and twenty of article fifteen-a, section ninety-two of article twenty-one and section thirty-eight of article twenty-four.
Structure West Virginia Code
Article 9. Crimes and Penalties
§11-9-1. Short Title; Arrangement; Classification
§11-9-2. Application of This Article
§11-9-2a. Criminal Investigation Division Established; Funding of Same
§11-9-4. Failure to Pay Tax or File Return or Report
§11-9-5. Failure to Account for and Pay Over Another's Tax
§11-9-6. Failure to Collect or Withhold Tax
§11-9-7. False Statements to Purchasers, Lessees, or Employees Relating to Tax
§11-9-8. Willful Failure to Maintain Records or Supply Information; Misuse of Exemption Certificate
§11-9-9. Aiding, Abetting, Assisting or Counseling in Criminal Violation
§11-9-10. Attempt to Evade Tax
§11-9-12. Engaging in Business Without a Business Franchise Registration Certificate
§11-9-13. Release on Probation; Conditions of Probation
§11-9-15. Limitation on Prosecution
§11-9-16. Effective Date; Former Law Preserved for Certain Purposes