West Virginia Code
Article 2. Payment and Deposit of Taxes and Other Amounts Due the State or Any Political Subdivision
§12-2-4. Duty of Depositories

Immediately upon the receipt of a deposit from the state, it shall be the duty of the depository to credit the treasurer with the amount of the deposit, to date and sign the certificate of deposit by some legally constituted official of the depository and promptly transmit the certificate to the treasurer.