West Virginia Code
Article 9. Supervision of Local Government Offices
§6-9-2c. Fraudulent or Unauthorized Use of Purchasing Card Prohibited; Penalties

(a) It is unlawful for any person to use a local government purchasing card, issued in accordance with the provisions of section two-a of this article, to make any purchase of goods or services in a manner which is contrary to the provisions of section two-a of this article or the rules promulgated pursuant to that section.
(b) It is unlawful for any person to knowingly or intentionally possess with the intent to use a purchasing card without authorization pursuant to section two-a of this article or the rules promulgated pursuant to that section.
(c) Any person who violates the provisions of this section is guilty of a felony and, upon conviction thereof, shall be confined in a state correctional facility not less than one year nor more than five years, or fined no more than $5,000, or both fined and imprisoned.
(d) A violation of this section may be prosecuted in the county in which the card was issued, unlawfully obtained, fraudulently used, used without authorization, or where any substantial or material element of the offense occurred.

Structure West Virginia Code

West Virginia Code

Chapter 6. General Provisions Respecting Officers

Article 9. Supervision of Local Government Offices

§6-9-1. Tax Commissioner to Be Chief Inspector and Supervisor; Assistants, Clerks and Allowances

§6-9-1a. Definitions

§6-9-2. Uniform System of Accounting and Reporting for Local Governmental Offices and Agencies; Form and Uniform System for Receipts; Additional Power and Authority

§6-9-2a. Local Government Purchasing Card Program

§6-9-2b. Local Government Purchasing Card Expenditure Fund Created

§6-9-2c. Fraudulent or Unauthorized Use of Purchasing Card Prohibited; Penalties

§6-9-3. Separate Accounts for Different Appropriations or Funds, Departments, Undertakings, etc.; Transfer of Unexpended Balances

§6-9-4. Separate Accounts for Each Public Service Industry; Contents

§6-9-5. Reports to and by Chief Inspector

§6-9-6. Accounts and Reports by Local Public Officers Remitting Funds Collected to Proper Officer

§6-9-7. Examinations Into Affairs of Local Public Offices; Penalties

§6-9-8. Payment of Cost of Services of Chief Inspector; Revolving Fund

§6-9-8a. Audit Cost Amnesty Program

§6-9-9. Deputies of Chief Inspector

§6-9-9a. Public Inspection of Reports of Examinations

§6-9-9b. Documentation of Chief Inspector

§6-9-10. Statutory References to Audits or Examinations of State Offices by Tax Commissioner or Inspector or Supervisor of Public Offices

§6-9-11. Transfer of Certain Powers and Duties of Tax Commissioner to State Auditor; Rules; Interagency Agreement; Report to Legislature

§6-9-12. Business Intern Program