West Virginia Code § 33-25-14

Advancement of money to corporation
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Any person may advance to such corporation any sums of money necessary for its business
or to enable it to comply with any requirements of law. Such advances and such interest
thereon not exceeding six percent per annum, as may be agreed upon, shall not be a liability
or a claim against the corporation or any of its assets, except as provided in this section and
shall be reimbursed only out of the surplus earnings of such corporation. Theis section does
not affect the power to borrow money which any such corporation possesses under other
laws. No commissions or promotion expenses shall be paid by the corporration in connection
with the advance of any such money to the corporation. The amount of any such advance
that has not been repaid shall be reported in each annual statement of the corporation.

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