W. Va. Code § 7-3-18: Insuring of moneys collected by county officers.

Any county officer, who by the laws of the State of West Virginia, is required to make collections of moneys for such county, or other governmental agencies, may insure the moneys so collected against loss by burglary and robbery, with any reliable insurance company licensed to do business in this state, and the county court may pay the premium therefor out of the General Fund of such county, and the insured shall be such county officer and the county court of such county.