WVC 14 - 1 - 18
§14-1-18. Settlement or dismissal of claims.
The commissioner of finance and administration, auditor or
other officer or official body having authority to collect the
same may, with the advice of the attorney general, adjust and
settle upon just and equitable principles without regard to
strict legal rules any account or claim, in favor of the state,
which may at the time have been standing upon the books of his or
its office more than five years; and, with the like advice, may
dismiss any proceedings instituted by him or it.