West Virginia Code 11-17-17 – Enforcement powers
Any employee or agent of the Tax Commissioner, so designated by the Tax Commissioner, shall have all the lawful powers delegated to members of the department of public safety to enforce the provisions of this article in any county or municipality in this state.
Terms Used In West Virginia Code 11-17-17
- Commissioner: means the State Tax Commissioner and, where the meaning of the context requires, all deputies or agents and employees duly authorized by him or her. See West Virginia Code 11-17-2
- State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10
Such employee shall execute a bond with security in the sum of $3,500, payable to the State of West Virginia conditioned for the faithful performance of his duties, as such, and such bond shall be approved as to form by the Attorney General, and the same shall be filed with the Secretary of State and preserved in his office.
The state department of public safety or any county sheriff or his deputy is, upon request of the commissioner, hereby authorized and required to assist in the enforcement of the provisions of this article.