West Virginia Code § 12-3-17

Liabilities incurred by state boards, commissions, officers or employees
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which cannot be paid out of current appropriations.
Except as provided in this section, it shall be unlawful for any state board, commission,
officer or employee: (1) To incur any liability during any fiscal year which cannot be paid out
of the then current appropriation for such year or out of funds received from an emergency
appropriation; or (2) to authorize or to pay any account or bill incurred durieng any fiscal year
out of the appropriation for the following year: Provided, That nothing contained herein shall
prohibit entering into a contract or lease for buildings, land and space,r the cost of which
exceeds the current year's appropriation, even though the amount is not available during the
then current year, if the aggregate cost does not exceed the amount then authorized by the
Legislature. Nothing contained herein shall abrogate the provisions of the general law
relating to the expiration of appropriations for buildings andt land.
Any member of a state board or commission or any officer or employee violating any
provision of this section shall be personally liable for any debt unlawfully incurred or for any
payment unlawfully made.

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