§7-5-1. Sheriff ex officio county treasurer.
The sheriff shall be ex officio county treasurer and as such
treasurer shall receive, collect and disburse all moneys due such
county or any district thereof, and shall also receive, collect and
disburse to the treasurer of the county board of education all
school money for the county, unless the sheriff is designated by
the board of education as its treasurer, as provided in section
six, article nine, chapter eighteen of this code. The sheriff
shall keep his office at the courthouse for the county, in a
suitable room or rooms provided for that purpose by the county
court (county commission), in which all money and property in his
possession shall be kept, unless deposited by him in a county
depository, in which case an accurate daily deposit account thereof
shall be kept in his office. He shall keep in his office a fair
and accurate account of all receipts and disbursements by him,
showing the time when, from whom, to whom and on what account
received and paid, and he shall so arrange his books that the
amount received and paid on account of separate and distinct funds,
or specific appropriations, shall be exhibited in separate and
distinct accounts, and he shall also keep separate and distinct
accounts for the funds of each fiscal year.
When any money is paid to the sheriff, except for taxes, the
sheriff shall give to the person paying the same duplicate receipts
thereof, stating briefly the fund or account for which paid; one of
which receipts such person shall forthwith deposit with the clerk
of the county court (county commission), who shall, in a well-bound
book to be kept by him in his office for the purpose, charge the sheriff therewith and preserve such receipt in his office.
The sheriff and his sureties on his official bond shall be
held liable for all public moneys coming into his hands as ex
officio treasurer from every source whether or not the same shall
be deposited in a bank: Provided, That nothing in this article
prohibits the payment of funds due the county treasurer by credit
or check card. Allowing for the collection of funds by credit or
check card shall be at the discretion of the county commission.
Note: WV Code updated with legislation passed through the 2015 Regular Session
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