Each and every provision of the "West Virginia Tax Crimes and Penalties Act" set forth in W. Va. Code '11-9-1 et seq., shall apply to the taxes imposed by W. Va. Code '11-15-1 et seq. and these regulations and the use tax imposed by W. Va. Code '11-15A-1 et seq. and these regulations with like effect as if said Act were applicable only to the taxes imposed by and set forth in extenso in such Articles and these regulations.
W. Va. Code R. § 110-15-29