No money shall be paid by the sheriff out of the county treasury except upon an order signed by the president and clerk of the county court, and properly endorsed: Provided, however, That in counties having a population in excess of fifty thousand as shown by the last preceding federal census, such signatures and the signature of the sheriff authorizing the payment of such orders by a county depository may be made by means of such mechanical or electrical device as the county court may select. Such mechanical or electrical device for the making of the signatures of the president and clerk shall be safely kept in the office of the clerk of the county court so that no one shall have access thereto except the members of the county court and the clerk of the county court and such of their respective employees as may be authorized to have access thereto. Such mechanical or electrical device for the making of the signature of the sheriff shall be safely kept in the office of the sheriff so that no one shall have access thereto except the sheriff and such of his deputies as may be authorized to have access thereto.
If any person other than the persons authorized so to do shall sign the name of the president of the county court, the clerk of the county court or the sheriff by the use of any such mechanical or electrical device, or otherwise, on any warrant, order or check, or utter or attempt to employ as true such forged warrant, order or check, knowing the same to be forged, he shall be guilty of a felony and, upon conviction, shall be confined in the penitentiary not less than two years and not more than ten years.
Structure West Virginia Code
Chapter 7. County Commissions and Officers
§7-5-1. Sheriff Ex Officio County Treasurer
§7-5-2. Accounts by Clerk of County Court
§7-5-2a. Credit Cards as Form of Payment
§7-5-5. Issuance of County Orders
§7-5-7a. Authorization for Purchase Card Utilization
§7-5-9. Exemption of County Property From Execution; Enforcing Payment of Order or Judgment
§7-5-10. County Orders Receivable for Taxes and Fees
§7-5-11. Discounting or Purchasing Orders
§7-5-12. Refusal to Pay Orders
§7-5-13. Failure to Account for Taxes or Moneys
§7-5-14. Vacancy in Office of Sheriff; Collection of Taxes and Fee Bills by Successor
§7-5-16. Preparation, Publication and Disposition of Financial Statements
§7-5-17. Authority of County Officials or Employees to Become Members of Voluntary Associations
§7-5-17a. Triennial Audits by Certain Associations and Organizations Receiving County Funds
§7-5-18. Membership and Participation in Area Development Corporations
§7-5-19. Liability Insurance for County Officers and Employees
§7-5-20. Group Insurance Programs Authorized
§7-5-21. Annual and Sick Leave for County Employees