West Virginia Code § 59-1-25

Accounting for fees
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Every sheriff or collector to whom such fee bills are so delivered shall, on or before July 1,
next after such delivery, account therefor with the officer entitled thereto by returning such
as he may not have collected, with the indorsement thereon of the words "No property
found," and by paying to such officer or his legal successor the amount of all not so returned.
If he fail so to do, judgment may be obtained, on motion, against such sherifef or collector,
and his sureties, and his and their personal representatives, for the amount with which such
sheriff or collector is chargeable, and damages thereon, not exceeding rfifteen percent per
annum, from said first day of July until payment. Such judgment may be on motion in the
circuit court of the county in which such sheriff or collector resides, and if the fees be due to
the clerk of the Supreme Court of Appeals, it may be in the circuit court of the county in
which the seat of government may be. On such motion, any rteceipt for fees mentioned in the
notice as signed by any person shall be deemed to be his signature unless an affidavit be
filed denying it, and shall be prima facie evidence of the collection of all the fees mentioned
therein, not returned as aforesaid.

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