§11-13GG-18. Crimes and penalties.

Each and every 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 §11-13GG-1 et seq. of this code with like effect as if that act were applicable only to the tax credit §11-13GG-1 et seq. of this code and were set forth in extenso in this article.