West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-9-16
Effective date; former law preserved for certain purposes
# (a)
The provisions of this article shall take effect on July 1, 1984, and shall apply to criminal violations of this chapter committed on or after such date.
# (b)
Any criminal violation of this chapter occurring before July 1, 1984, that would have been punishable under one of the sections of this chapter repealed by this act, shall nevertheless be punishable under those sections, as in effect on January 1, 1984, and for such purpose the following sections of this chapter are fully and completely preserved: Section twelve of article twelve, section twenty-two of article twelve-a, section twenty-one of article thirteen, section nine of article fourteen, section ten of article fourteen-a, section twenty-nine of article fifteen, sections nineteen and twenty of article fifteen-a, section ninety-two of article twenty-one and section thirty-eight of article twenty-four.
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In this chapter (40 sections)
- 11-8-31A · Recovery of attorneys' fees authorized
- 11-8-32 · Publication
- 11-8-33 · Exceptions as to fiscal year beginning July 1, 1961, and as…
- 11-8A-1 · 11-8A-1
- 11-9-1 · Short title; arrangement; classification
- 11-9-2 · Application of this article
- 11-9-2A · Criminal investigation division established; funding of same
- 11-9-3 · Definitions
- 11-9-4 · Failure to pay tax or file return or report
- 11-9-5 · Failure to account for and pay over another's tax
- 11-9-6 · Failure to collect or withhold tax
- 11-9-7 · False statements to purchasers, lessees, or employees relating…
- 11-9-8 · Willful failure to maintain records or supply information;…
- 11-9-9 · Aiding, abetting, assisting or counseling in criminal violation
- 11-9-10 · Attempt to evade tax
- 11-9-11 · Engaging in business without payment of business franchise…
- 11-9-12 · Engaging in business without a business franchise…
- 11-9-13 · Release on probation; conditions of probation
- 11-9-14 · Venue
- 11-9-15 · Limitation on prosecution
- 11-9-16 · Effective date; former law preserved for certain purposes
- 11-9-17 · Severability
- 11-10-1 · Legislative findings
- 11-10-2 · Short title; arrangement and classification
- 11-10-3 · Application of this article
- 11-10-4 · Definitions
- 11-10-5 · General power; regulations and forms
- 11-10-5A · Investigations
- 11-10-5AA · Confidentiality of information obtained during…
- 11-10-5B · Subpoena and subpoena duces tecum
- 11-10-5BB · Applying lottery prizes to tax liabilities
- 11-10-5C · Returns by Tax Commissioner
- 11-10-5CC · Disclosure of certain tax information to Commissioner of…
- 11-10-5D · Confidentiality and disclosure of returns and return…
- 11-10-5DD · Disclosure of certain tax information pursuant to written…
- 11-10-5E · Service of notice
- 11-10-5EE · Limitations on claiming credits and rebates; rulemaking
- 11-10-5F · Timely filing and paying
- 11-10-5G · Time for performance of acts where last day falls on…
- 11-10-5H · Enforcement proceedings