Here is the solution my friend found. As SA pointed out, the exported name is "_Sample_Initialize@0", not "Sample_Initialize". In addition, Alias needs to be added to work around wild card characters since VB did not like it.
Public Sub Form1_Load(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles MyBase.Load
Sample.Sample_Initialize()
End Sub
Public Class Sample
Public Declare Sub Sample_Initialize Lib "Sample.dll" Alias "_
_Sample_Initialize@0" ()
End Class