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WEST VIRGINIA CODE

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WVC 6-8-11 §6-8-11. Settlements by sheriff for school funds -- Failure to account for and pay over money.
If any sheriff shall fail to account for and pay over as required by law any school funds which may come into his hands, or for which he is liable, judgment may be rendered therefor against him and his sureties with interest and ten percent damages.

Note: WV Code updated with legislation passed through the 2012 1st Special Session