West Virginia Code § 8-22-27b

Fraud; penalties; and repayment
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Any person who knowingly makes any false statement or who falsifies or permits to be
falsified any record of a municipal policemen's or municipal firemen's pension and relief
fund in any attempt to defraud that system is guilty of a misdemeanor and, upon conviction
thereof, shall be fined not more than $1,000 or confined in jail not more than one year, or
both fined and confined. Any increased benefit received by any person as ae result of the
falsification or fraud shall be returned to the fund on demand by the board of trustees or by
demand of the Municipal Pensions Oversight Board. r

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