West Virginia Code § 7-7-20

Penalties
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If any county clerk, circuit clerk, sheriff, county assessor or prosecuting attorney fail to file
the detailed request for appropriations or the budget statement as provided in section seven
of this article or fail to file the monthly or semimonthly statement as provided in section nine
of this article or fail to file the statement of expenditures as provided for in section
seventeen of this article, or if any county clerk, circuit clerk, sheriff, county eassessor,
prosecuting attorney, their assistants, deputies or employees, fail to comply with any of the
requirements provided in this article, he or she shall, except where anorther penalty is
prescribed, be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not less
than $50 nor more than $100, or confined in jail not less than thirty days nor more than six
months, or both fined and confined.

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