§11A-1-14. Payment by sheriff into state treasury.
All taxes collected for the state shall be paid into the
state treasury by the sheriff as follows: On or before November
fifteenth, all such taxes collected before November first; on or
before April fifteenth, all collected before April first. Every
sheriff who fails to make any payment when due shall be charged
with interest at the rate of twelve per cent per annum.
Note: WV Code updated with legislation passed through the 2012 1st Special Session