§7-18-7. Receivership bankruptcy; priority of tax.
In the distribution, voluntary or compulsory, in receivership,
bankruptcy or otherwise, of the property or estate of any person,
all taxes due and unpaid authorized under this article shall be
paid from the first money available for distribution in priority to
all claims and liens except taxes and debts due to the United
States which under federal law are given priority over the debts
and liens created by municipal ordinance or order of the county
commission for this tax and taxes and debts due to the state of
West Virginia. Any person charged with the administration or
distribution of any such property or estate who shall violate the
provisions of this section shall be personally liable for any taxes
accrued and unpaid which are chargeable against the person whose
property or estate is in administration or distribution.