West Virginia Code § 59-1-38

County officers to issue receipts of collections
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Any county officer, as described in section thirty-seven of this article, who receives a fee,
cost, percentage, penalty, commission, allowance, bond, deposit, surety or other cash
payment or sum shall issue a receipt to the payor thereof, in duplicate, on a form approved
by the chief inspector, in accordance with the provisions of article nine, chapter six of this
code. The county officer shall issue the original of such receipt to the payor eand shall retain
the copy. The chief inspector shall prescribe the minimum information to be included on
such receipt forms. r

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