W. Va. Code R. § 83-1-3
Any political subdivision of the State of West Virginia; or nonprofit organization (or group of organizations) which has elected to make reimbursement payments in lieu of contributions shall make such payments to the fund in the following manner, which provision shall also be applicable to political subdivisions which elect coverage.
At the close of each calendar quarter, the Commissioner will advise each reimbursement employer by means of prescribed forms furnished by the West Virginia Division of Employment Security of the total benefits paid to individuals having base period wages from this employer. These forms will list such individuals by social security number and name, the amount of benefits paid to each individual, the employer's share of the total benefits paid, and the amount of reimbursement due and payable by the employer.
Payment for reimbursement shall be made by the employer in its entirety not later than thirty days after such statement was mailed to the last known address of the nonprofit organization or political subdivision or was otherwise delivered to it. There is no provision for the noncharging of benefits to an employer who elects to make reimbursement payments in lieu of contributions.
Past due payments of amounts in lieu of contributions shall be subject to the same interest and penalties that pursuant to section seventeen, article five and the provisions of article ten, chapter twenty-one-a, apply to past due contributions. Unpaid amounts in lieu of contributions shall be subject to the same assessment and civil action provisions of chapter twenty-one-a as apply to unpaid contributions.
W. Va. Code R. § 83-1-3