(a) Unless otherwise provided by law, a member of any state board or commission:
(1) Receives $4 per day for each day necessarily employed as such, including time spent traveling to and returning from the meeting location;
(2) Receives the actual and necessary expenses incurred in the discharge of his or her duties; and
(3) Does not receive mileage reimbursement.
(b) Prior to receiving compensation or expense reimbursement:
(1) The member prepares in duplicate an itemized statement specifying the number of days spent and the expenses incurred;
(2) The member certifies the accuracy of the itemized statement;
(3) The member delivers the original to the secretary or clerk of the board or commission for preservation in its office; and
(4) The secretary or clerk immediately forwards the duplicate to the Auditor.
(c) If any member willfully makes a greater charge of services or expenses than truth justified, he or she is guilty of embezzlement and punished accordingly.
(d) The governing board of Marshall University and West Virginia University each satisfies the requirements of subsection (b) of this section by maintaining the member's original itemized, certified statement and submitting an electronic requisition to the Auditor.