WVC 59 - 1 - 24
§59-1-24. Collection of fees; receipt.
Every officer mentioned in this article shall, on or before
the first day of July in any year, deliver fee bills for all fees
then due and unpaid, duly signed, to any sheriff or collector of
the public taxes, who shall receive and endeavor to collect the
same. A sheriff or collector may distrain therefor, or for any
fee bills due himself, such property of the person to whom the
fees are charged as might be levied on under a writ of fieri
facias against him, except as hereinafter mentioned, and the
fourteenth, fifteenth and sixteenth sections of article nine,
chapter eleven of this code shall apply to such fee bills in like
manner as to taxes. Every such officer shall deliver to each
person who pays him, or from whose property he makes such fees, a
receipt for all that is so paid or made.