WV HB5390

Fiscal notes, cost projections, and financial impact statements submitted to the West Virginia Legislature would be legally classified as sworn testimony for purposes of the legislative process

Knowingly submitting false or materially misleading fiscal notes—including intentional omission of costs, misstatement of fiscal impact, or manipulation of assumptions—would constitute perjury under §61-5-1 of the state code

Presiding officers or standing committees finding credible evidence of violations must refer the matter to prosecuting authorities for investigation and potential prosecution

Safe harbor protections allow agencies or officials to voluntarily correct fiscal notes before final action on a bill without criminal liability, provided the original was prepared in good faith

Liability requires proof of knowing and intentional misconduct; reasonable estimates, good-faith assumptions, mathematical errors, or professional judgment differences are explicitly excluded from violations