W. Va. Code § 11-13KK-15

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.