ARTICLE 12B. MINIMUM SEVERANCE TAX ON COAL.
§11-12B-16. Criminal penalties.
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.
§11-12B-16. Criminal penalties.