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WEST VIRGINIA CODE
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WVC 14 - 1 - 1 §14-1-1. Who may prosecute debt proceedings.
The auditor, commissioner of finance and administration and any other officer or body authorized by law shall cause appropriate proceedings, in the manner provided for in this article, to be instituted and prosecuted to enforce payment of any debt or liability due the state.

Note: WV Code updated with legislation passed through the 2013 1st Special Session
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