West Virginia Code
Article 4. Banking Institutions and Services Generally
§31A-4-23. Borrowing by Banking Institutions; Records Thereof; Penalties

Any state banking institution may borrow money, rediscount any of its notes, or borrow bonds for the use of the bank in order to meet any emergency that may arise. The books and accounts of such banking institutions shall at all times show the amount of such borrowed money, bonds or rediscounts. No officer, director or employee of any such banking institution shall issue the note of such banking institution for borrowed money, or rediscount any note or pledge any of the assets of such banking institution except when authorized by resolution of the board of directors of such banking institution.
A banking institution, when authorized by resolution of the board of directors thereof, may borrow money from and contract with any federal agency or instrumentality created and existing pursuant to an act of the Congress of the United States, or any other person or persons, and may pledge, hypothecate, assign or rediscount to any such federal agency or instrumentality, or to any other person or persons, any assets or securities belonging to the banking institution in such manner or form as may be approved by its board of directors, and subject to any terms or conditions imposed in connection therewith, as collateral security for the payment of any and all such loans. An accurate record of all securities and exact copies of all notes withdrawn from the files of such banking institutions, to be pledged as collateral for borrowed money or other purposes, shall be kept in the files of such banking institution at all times.
It shall be unlawful for any such banking institution to issue its certificate of deposit for purposes of borrowing money or to pledge or hypothecate more than $2 of the book value of any of its assets for each $1 of borrowed money.
In addition to applicable penalties provided in article eight of this chapter for any such violations, the commissioner of banking may act administratively or through judicial proceedings in a court of competent jurisdiction to correct and prevent any such violations.

Structure West Virginia Code

West Virginia Code

Chapter 31A. Banks and Banking

Article 4. Banking Institutions and Services Generally

§31A-4-1. General Corporation Laws Applicable; Charter Applications to Be Approved by West Virginia Board of Banking and Financial Institutions

§31A-4-2. Use of Terms; Unlawfully Engaging in Banking Business; Penalties; Enforcement

§31A-4-3. Minimum Capital Stock; Classes of Stock; Par Value; Capitalization of Surplus

§31A-4-4. Majority of Stock to Be Paid in Full Before Engaging in Business; Sale of Additional Stock; Organizational Expense Fund; Affidavit of Incorporators; Penalties; Stockholder Preemptive Rights

§31A-4-5. Requirements and Procedure for Incorporation of State Banks

§31A-4-6. Examination and Investigation of Proposed Bank by Board

§31A-4-7. Time for Completion of Investigation; Notice and Hearing; Approval or Disapproval of Application for Incorporation; Completion of Corporate Organization

§31A-4-8. Directors, Their Qualifications and Oaths

§31A-4-9. Fidelity Bonds and Insurance

§31A-4-10. List of Stockholders

§31A-4-10a. Stockholder Inspection of Books and Records

§31A-4-11. Liability of Stockholders

§31A-4-12. Impairment of Capital Forbidden; Remedies; Assessments; Sale of Stock

§31A-4-13. Powers of State Banking Institutions Generally

§31A-4-14. Trust Powers of Banking Institutions

§31A-4-14a. Transfer of Fiduciary Accounts or Relationships Between Affiliated Subsidiary Banks of a Bank Holding Company or Affiliated Nonbanking Entities or Entities Jointly Owned by Federally Insured Depository Institutions

§31A-4-14b. Delegation and Fiduciary Responsibility

§31A-4-15. Required Annual Filings Before Exercising Trust Powers; Penalties; Notice of Failure to Comply

§31A-4-16. Trust Funds to Be Kept Separate; Bookkeeping and Management

§31A-4-17. Oath as Fiduciary

§31A-4-18. Capital as Fiduciary Security; Additional Security

§31A-4-18a. Short-Term Investments When Acting as a Fiduciary

§31A-4-19. Reports

§31A-4-20. Stockholders’ Annual Meeting; Financial Statement; Appointment, Duties and Report of Outside Auditing Firm

§31A-4-21. Federal Deposit Insurance; Membership in Federal Reserve System

§31A-4-22. Reserves Required of Banking Institutions; Reports; Penalties

§31A-4-23. Borrowing by Banking Institutions; Records Thereof; Penalties

§31A-4-24. Capital Notes and Debentures; Retirement; Not Subject to Assessment

§31A-4-25. Dividends; Limitations; Penal Provisions

§31A-4-26. Limitation on Loans and Extensions of Credit; Limitation on Investments; Loans to Executive Officers and Directors of Banks and Employees of the Banking Department; Exceptions; Valuation of Securities

§31A-4-27. Loans Eligible for Federal Insurance or Guaranty

§31A-4-28. Investments in Obligations Secured by Mortgages or Deeds of Trust Insured or Guaranteed by United States; Securities of Federal Agencies; Use of Such Obligations and Securities as Collateral, etc.

§31A-4-29. Application of Other Laws to Loans and Investments Under §§31a-4-27 and 31a-4-28

§31A-4-30. Charges and Interest Allowed in Certain Cases; Negotiability of Installment Notes

§31A-4-30a. Alternative Maximum Interest Rate on Loans by Banks Chartered Under State Law

§31A-4-31. Uniform and Continuing Depository Bonds Authorized; Review of Such Bonds; Correction of Inadequacy; Security for Federally Insured Deposits Not Required

§31A-4-32. Adverse Claims to Deposits and Property Held in Safe Deposit

§31A-4-33. Deposits in Trust; Deposits in More Than One Name; Limitation on Liability of Institutions Making Payments From Certain Accounts; Notice Requirements; Pledges or Garnishment of Joint Accounts; Financial Institutions Duties; Multiple-Fiduci...

§31A-4-33a. Establishment of Payable on Death Accounts; Rights of Account Owners; Change of Beneficiary to Be in Writing; Rights of Beneficiaries; Limitation on Liability of Institutions Making Payments From Such Accounts

§31A-4-34. Payment of Deposits to Minors

§31A-4-35. Reproduction of Checks and Other Records; Admissibility of Copies in Evidence; Disposition of Originals; Record Production Generally

§31A-4-36. Statement of Account to Customers; Duties of Customers; Limitations

§31A-4-37. Sale of Machine Operations and Services

§31A-4-38. Direct Leasing of Personal Property

§31A-4-39. Transactions on Legal Holidays and Sundays

§31A-4-40. Permissive Closing on Fixed Weekday or Portions of Weekdays; Notice of Closings; Emergency Closings; Procedures

§31A-4-41. Additional Authority of Board as to Limited Operations and Cessation of Business by State Banks

§31A-4-42. Unlawful for Persons Other Than Banking Institutions to Engage in the Banking Business; Penalties

§31A-4-43. Negotiable Order of Withdrawal Accounts Allowed

§31A-4-44. Employment Information

§31A-4-45. Refusal of Banking Institutions to Open Checking Accounts for Certain Individuals Convicted of Worthless Check Violations; Authorizing Criminal Background Investigation by Banking Institutions; Civil Immunity; and Confidentiality