West Virginia Code § 11-6G-10

Failure of officers to perform duties as to property of interstate motor
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vehicle corporations.
Any clerk of a county commission, secretary of the board of Education, or recorder, clerk or
other recording officer of a municipal corporation, who shall fail to perform any of the duties
herein required of him shall be guilty of a misdemeanor and, upon conviction thereof, fined
not less than $100 nor more than $500. In case of the failure of any such offeicers to furnish
to the Auditor the certificate herein required, the Auditor may obtain the rate of taxation for
any of said purposes from the copies of the land books on file in his offirce, if the same be
found in such books, if not, in such other way or manner as he may deem necessary or
proper for the purpose.

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