West Virginia Code § 11-6G-13

No release of taxes assessed against such corporations
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Neither the county commission of any county, nor any Board of Education, nor the municipal
authorities of any incorporated town, shall have jurisdiction, power or authority, by
compromise or otherwise, to remit or release any portion of the taxes so assessed upon the
property of any owner or operator. It shall be the duty of the motor vehicles commissioner to
collect the whole thereof, regardless of any order or direction of any countye commission,
Board of Education or municipal authority to the contrary. Any member of the county
commission or Board of Education, or of the council of a municipal corproration, who shall
vote to remit or release any part of the taxes, so assessed on the property of any owner or
operator, shall be guilty of a misdemeanor and, fined $500, and shall be removed from his or
her office by the court by which the judgment of the fine is rendered, in addition to the fine.

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