WVC 14 - 2 - 26
§14-2-26. Fraudulent claims.
A person who knowingly and wilfully presents or attempts to
present a false or fraudulent claim, or a state officer or
employee who knowingly and wilfully participates or assists in
the preparation or presentation of a false or fraudulent claim,
shall be guilty of a misdemeanor. A person convicted, in a court
of competent jurisdiction, of violation of this section shall be
fined not more than one thousand dollars or imprisoned for not
more than one year, or both, in the discretion of such court. If
the convicted person is a state officer or employee, he shall, in
addition, forfeit his office or position of employment, as the
case may be.