Any person who shall knowingly aid or abet or assist or counsel another person in the commission of any act prohibited by this article, whether or not such act is with the knowledge or consent of the person required by law to do the act, is guilty of a misdemeanor, and, upon conviction thereof, shall be fined not less than $100 nor more than $1,000, or imprisoned in the county jail not more than six months, or both fined and imprisoned.
W. Va. Code § 11-9-9
Aiding, abetting, assisting or counseling in criminal violation
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.