West Virginia Code § 12-3-10b

Fraudulent or unauthorized use of purchasing cardprohibited; penalties
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(a) It is unlawful for any person to use a state purchasing card, issued in accordance with
the provisions of section ten-a of this article, to make any purchase of goods or services in a
manner which is contrary to the provisions of section ten-a of this article or the rules
promulgated pursuant to that section.
(b) It is unlawful for any person to knowingly or intentionally possess with the intent to use a
purchasing card without authorization pursuant to section ten-a of this article or the rules
promulgated pursuant to that section.
(c) Any person who violates the provisions of this section is guilty of a felony and, upon
conviction thereof, shall be imprisoned in the penitentiary not less than one year nor more
than five years, or fined no more than $5,000, or both fined and imprisoned.
(d) A violation of this section may be prosecuted in the county in which the card was issued,
unlawfully obtained, fraudulently used, used withoult authorization, or where any substantial
or material element of the offense occurred. s

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