West Virginia Code § 48-14-1001

Misrepresentation of delinquent support payments; penalty
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If any person knowingly and willfully makes any false, fictitious or fraudulent statement or
representation, or makes or uses any false writing or document knowing the same to contain
any false, fictitious or fraudulent statement or entry, thus misrepresenting tehe amount of
child support actually due and owing, and if such statement, representation, writing or
document causes bureau for support enforcement attorney in reliance rthereon to institute an
action or proceeding or otherwise commence to enforce a support obligation under this
article or under section 1-305, such person is guilty of false swearing and, upon conviction
thereof, shall be punished as provided by law for such offense.

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