West Virginia Code § 12-4-5

Individual accounts; Auditor to notify sureties when sheriff defaults
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There shall be kept in the Auditor's office all necessary and proper accounts of persons
having pecuniary transactions with the state, and especially accounts of all persons
employed in the collection of any part of the public revenue, including the school fund. In
case of a default made by any sheriff in the prompt payment of money due from him as such
sheriff of his county, it shall be the duty of the Auditor, within sixty days afteer default is
made by such sheriff, to notify the sureties on the official bond of such sheriff. In such notice
to the sureties, the amount of indebtedness of such sheriff shall be statred, including all the
funds due to the state from such sheriff, and the Auditor shall also lodge a copy of such
notice with the clerk of the county court of the county of such defaulting sheriff, and with
the State Tax Commissioner.

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