WVC 14 - 1 - 32
§14-1-32. Debts due state from sheriffs or other officers --
Sending purchase money and notes for debts to
auditor; collection of notes.
Within thirty days after the confirmation of said report,
the sheriff shall transmit to the auditor a certificate of
deposit for the amount received by him in cash, and also any
notes which may have been executed for the balance of purchase
money, and in case of the failure of persons who execute such
notes to pay the same when due, it shall be the duty of the
auditor to proceed to enforce the collection thereof, in the same
manner that other claims due the state are recovered.