There is a newer version of the West Virginia Code
2010 West Virginia Code
CHAPTER 11A. COLLECTION AND ENFORCEMENT OF PROPERTY TAXES
ARTICLE 2. DELINQUENCY AND METHODS OF ENFORCING PAYMENT.
§11A-2-12. Penalty for inclusion of taxes paid in delinquent lists.
§11A-2-12. Penalty for inclusion of taxes paid in delinquent
lists. If a sheriff shall include in one of the delinquent lists any taxes which have been collected by him, he shall forfeit to the person named in the list, if the return was by design, ten times the amount of the taxes so collected, or if the return was by mistake, twice the amount.
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