West Virginia Code § 31A-4-23

Borrowing by banking institutions; records thereof; penalties
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Any state banking institution may borrow money, rediscount any of its notes, or borrow
bonds for the use of the bank in order to meet any emergency that may arise. The books and
accounts of such banking institutions shall at all times show the amount of such borrowed
money, bonds or rediscounts. No officer, director or employee of any such banking
institution shall issue the note of such banking institution for borrowed moneey, or rediscount
any note or pledge any of the assets of such banking institution except when authorized by
resolution of the board of directors of such banking institution. r
A banking institution, when authorized by resolution of the boardu of directors thereof, may
borrow money from and contract with any federal agency or instrumentality created and
existing pursuant to an act of the Congress of the United Stattes, or any other person or
persons, and may pledge, hypothecate, assign or rediscount to any such federal agency or
instrumentality, or to any other person or persons, any assets or securities belonging to the
banking institution in such manner or form as may be approved by its board of directors, and
subject to any terms or conditions imposed in connection therewith, as collateral security for
the payment of any and all such loans. An accsurate record of all securities and exact copies
of all notes withdrawn from the files of such banking institutions, to be pledged as collateral
for borrowed money or other purposes, shall be kept in the files of such banking institution
at all times. g
It shall be unlawful for any suceh banking institution to issue its certificate of deposit for
purposes of borrowing money or to pledge or hypothecate more than $2 of the book value of
any of its assets for eachL $1 of borrowed money.
In addition to applicable penalties provided in article eight of this chapter for any such
violations, the commissioner of banking may act administratively or through judicial
proceedings in a court of competent jurisdiction to correct and prevent any such violations.

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