Every prosecution for any offense arising under this article shall be commenced within three years after the offense was committed, notwithstanding any provision of this code to the contrary.
W. Va. Code § 11-9-15
Limitation on prosecution
Known as the West Virginia Tax Crimes and Penalties Act
The act spans §§ 11–11 (18 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.