Penalties

11.1. Any qualified charitable organization, cooperating financial institution, or new or used car dealer who violates the provisions of this rule shall be barred from all future participation in any program authorized under the provisions of W. Va. Code §11-13FF-1, et seq., or this rule.

11.2. Any attempt to defraud the State of West Virginia by claiming a credit to which the taxpayer is not entitled under W. Va. Code §11-13FF-1, et seq., or this rule, by knowingly falsifying any information or certification required by this rule, may, at the Commissioner's discretion, be referred to the prosecuting attorney of any county of this State for investigation and possible criminal prosecution.