W. Va. Code R. § 110-13II-4
False certification
Any person who willfully submits a false, incorrect, or fraudulent certification required for the High-Wage Growth Business Tax Credit is subject to all applicable penalties in the West Virginia Tax Crimes and Penalties Act, § 11-9-1 et seq., and the West Virginia Tax Procedures and Administration Act, § 11-10-1 et seq., of this code, except that the amount on which the penalty is based shall be the total amount of credit requested on the application for approval.
Amendment history
4/28/2026
Source: view the official text
Nearby sections (25 sections)
- 110-13GG-9 · Transfer of Qualified Investment to Successors
- 110-13GG-10 · Identification of Investment Credit Property
- 110-13GG-11 · Failure to Keep Records of Investment Credit Property
- 110-13GG-12 · Interpretation and Construction
- 110-13GG-13 · Burden of Proof; application required; failure to make…
- 110-13GG-14 · Tax Credit Review and Accountability
- 110-13GG-15 · General Procedure and Administration
- 110-13GG-16 · Crimes and Penalties
- 110-13GG-17 · Severability
- 110-13II-1 · General
- 110-13II-2 · Definitions
- 110-13II-3 · Applying Approved High-Wage Growth Business Tax Credits
- 110-13II-4 · False certification
- 110-13J-1 · General
- 110-13J-2 · Definitions
- 110-13J-3 · Description of the Credit
- 110-13J-4 · General Procedure and Administration
- 110-13KK-1 · General
- 110-13KK-2 · Definitions
- 110-13KK-3 · The amount of credit
- 110-13KK-4 · Application of the credit
- 110-13KK-5 · Qualified investment
- 110-13KK-6 · Forfeiture of unused tax credits; redetermination of…
- 110-13KK-7 · Transfer of qualified investment to successors
- 110-13KK-8 · Identification of investment credit property