West Virginia Code § 18-9A-23

Obtaining state funds by falsifying reports; penalty
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It shall be unlawful for any person knowingly and intentionally to falsify any enrollment or
attendance reports for the purpose of obtaining state funds allocated to a county under the
provisions of this article.
Any person who violates the provisions of this section is guilty of a misdemeanor, and, upon
conviction thereof, shall be confined in the county jail for not more than six months, or fined
not more than $1,000, or both.

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