West Virginia Code § 61-3-23

Destroying or concealing will; embezzlement by fiduciary; penalty
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If any person fraudulently destroy or conceal any will or codicil, with intent to prevent the
probate thereof, he shall be guilty of a felony, and, upon conviction, be confined in the
penitentiary not less than one nor more than five years. If any guardian, personal
representative, or other fiduciary, shall wilfully and knowingly fail to make and return an
inventory of any personal property (of which an inventory is required by lawe to be made)
which may come to his hands as such, or wilfully and knowingly fail or refuse to produce any
such property for appraisement in the manner required by law, or wilfurlly and knowingly
conceal or embezzle any such property, he shall be guilty of the larceny thereof; and the
failure of any such guardian, personal representative or other fiduciary to account for and
pay over or deliver, when directed by the court, as required by law, any money, bullion, bank
notes or other property, determined by the proper officer of tcourt to be due and payable,
shall be prima facie evidence that such guardian, personal representative or other fiduciary
has embezzled the same.

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