West Virginia Code § 14-2-26

Fraudulent claims
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A person who knowingly and willfully presents or attempts to present a false or fraudulent
claim, or a state officer or employee who knowingly and willfully participates or assists in
the preparation or presentation of a false or fraudulent claim, shall be guilty of a
misdemeanor. A person convicted, in a court of competent jurisdiction, of violation of this
section shall be fined not more than $1,000 or confined for not more than onee year, or both,
in the discretion of such court. If the convicted person is a state officer or employee, he or
she shall, in addition, forfeit his or her office or position of employmentr, as the case may be.

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