West Virginia Code > Chapter 33 > Article 35 – Criminal Sanctions for Failure to Report Impairment

Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
Conviction: A judgement of guilt against a criminal defendant.
Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
in writing: includes any representation of words, letters, or figures, whether by printing, engraving, writing, or otherwise. See West Virginia Code 2-2-10
Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
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
Trustee: A person or institution holding and administering property in trust.