The clerk of the county commission shall inspect all appraisements of sales returned to him by fiduciaries, require the same to be executed in quadruplicate and in proper form, and, within ten days after they are respectively approved and recorded by him deliver one copy thereof to the fiduciary commissioner and mail one copy to the Tax Commissioner of West Virginia. Any fiduciary commissioner who fails, refuses or declines to comply with the provisions of this section shall be guilty of a misdemeanor and shall be punished for each offense by a fine of not less than $25 nor more than $500.
Structure West Virginia Code
Chapter 44. Administration of Estates and Trusts
Article 3. Fiduciary Commissioners; Powers and Duties
§44-3-1. Fiduciary Commissioners
§44-3-2. Fiduciary Commissioners; Powers and Duties Generally
§44-3-3. Special Fiduciary Commissioners
§44-3-4. Matters That Will Disqualify Fiduciary Commissioner
§44-3-5. Disposition by Fiduciary Commissioner of Inventories
§44-3-6. Fiduciary Commissioner to Inspect Bonds of Fiduciaries
§44-3-7. When County Commission to Refer Controversies to Fiduciary Commissioner; Rules of Procedure