WVC 47 - 21 - 11
§47-21-11. Limits on prizes awarded -- General provisions.
Prizes may be money, real or personal property or merchandise
other than beer, wine, spirits or alcoholic liquor as defined in
section five, article one, chapter sixty of this code. If the
prizes are real or personal property or merchandise, the value
assigned to them is their fair market value at the time of
acquisition for the raffle or at the time of purchase.