West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-8-29 — Personal liability of official participating in unlawful expenditure
A person who in his official capacity negligently participates in the violation of either section twenty-five or section twenty-six of this article shall be personally liable, jointly and severally, for the amount illegally expended.
Source: official text