Each and every provision of the "West Virginia Tax Crimes and Penalties Act" set forth in article nine of this chapter, shall apply to the tax imposed by this article with like effect as if said act were applicable only to the tax imposed by this article and were set forth in extenso in this article.
W. Va. Code § 11-11-41
Criminal penalties
Known as the West Virginia Estate Tax Act
The act spans §§ 11-11-1 to 11-11-9 (43 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.