West Virginia § 12-4-5 - 12-4-5. Individual accounts; Auditor to notify sureties when sheriff defaults.
Full text of West Virginia West Virginia Code § 12-4-5 — 12-4-5. Individual accounts; Auditor to notify sureties when sheriff defaults., with citation guidance and answers to common questions.
§ 12-4-5. 12-4-5. Individual accounts; Auditor to notify sureties when sheriff defaults.
There shall be kept in the Auditor's office all necessary and proper accounts of persons having pecuniary transactions with the state, and especially accounts of all persons employed in the collection of any part of the public revenue, including the school fund. In case of a default made by any sheriff in the prompt payment of money due from him as such sheriff of his county, it shall be the duty of the Auditor, within sixty days after default is made by such sheriff, to notify the sureties on the official bond of such sheriff. In such notice to the sureties, the amount of indebtedness of such sheriff shall be stated, including all the funds due to the state from such sheriff, and the Auditor shall also lodge a copy of such notice with the clerk of the county court of the county of such defaulting sheriff, and with the State Tax Commissioner.
Source: official West Virginia text · Last verified 2026-08-27
Frequently Asked Questions About West Virginia § 12-4-5
What does West Virginia Code § 12-4-5 cover?
Section 12-4-5 ("12-4-5. Individual accounts; Auditor to notify sureties when sheriff defaults.") is part of the West Virginia Code, the codified statutory law of West Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite West Virginia § 12-4-5?
A common citation format is "West Virginia Code § 12-4-5" (West Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of West Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the West Virginia official source linked on this page or consult a licensed West Virginia attorney.
How does West Virginia § 12-4-5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in West Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in West Virginia.