WEST VIRGINIA CODE
WVC 11-2-9
§11-2-9. List of violations furnished prosecuting attorney.
It shall be the duty of every assessor to furnish the
prosecuting attorney of the county a list of every violation of the
revenue laws committed by any person, other than himself, showing
the nature and character of each violation. It shall be the duty
of such prosecuting attorney to deliver such list to the foreman of
the grand jury, who shall treat it as having been especially
delivered in charge to the grand jury. The said foreman, after the
grand jury is discharged, shall return said list to the clerk of
the circuit court, to be preserved and filed in his office.
Note: WV Code updated with legislation passed through the 2012 1st Special Session