{"data":{"id":"us-wv/w.-va.-code-11-21a-12","jurisdiction":"us-wv","citation":"W. Va. Code § 11-21A-12","heading":"Crimes and penalties.","body":"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 taxes imposed by this article with like effect as if that act were applicable only to the taxes imposed by this article and were set forth in extenso in this article.","path":["CHAPTER 11. TAXATION.","ARTICLE 21A. ADDITIONAL INCOME TAXES DUE TO FEDERAL PARTNERSHIP ADJUSTMENTS."],"source_url":"https://code.wvlegislature.gov/11-21A-12/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:22:02Z","sha256":"cd2cf608233f95d14574abf99165b459dff89c67b6bf2e0d8086eeea6511b5e0","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-21a-11","next":"us-wv/w.-va.-code-11-22-1"},"notice":"GroundRules: Original legal text. Not legal advice."}