West Virginia Code § 7-5-11

Discounting or purchasing orders
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If any such sheriff, collector or deputy, or officer or person charged with the custody or
disbursement of state, county, district or municipal taxes or other public money shall
discount, or, directly or indirectly, either alone or in connection with another, purchase any
draft or order made or drawn upon him, payable out of any such taxes or moneys, for a less
sum than is specified therein, he shall forfeit five times the amount of such deiscount, or of
the sum less than the amount specified in such draft or order realized by such purchaser,
one half of which shall go to the person entitled to such draft or order art the time of such
discount or purchase, and the other half to the state, county, district, or municipality, as the
case may be.

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