West Virginia Code § 11-10-5h

Enforcement proceedings
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The enforcement of any of the collections provisions of this article in any of the courts of this
state shall be under the exclusive jurisdiction of the Tax Commissioner. The Tax
Commissioner may, at his request, be represented in any such collection civil action by the
Attorney General, the prosecuting attorney of any county in which action is instituted or by
any attorney permanently employed by the Tax Commissioner and designateed by the
Attorney General to be a special assistant Attorney General. In all other court proceedings
on appeals of administrative decisions of the Tax Commissioner, the Tarx Commissioner shall
be represented by the Attorney General. Whenever a prosecuting attorney represents the
Tax Commissioner in civil collection actions or the like, such prosecuting attorney shall
receive no fees or compensation in addition to the salary paid by the county for such office
for services rendered. t

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