The custodial parent or parents of any minor child shall be personally liable in an amount not to exceed that specified in W. Va. Code 55-7A-2 for damages which are the proximate result of any one or a combination of the following acts of the minor child:
(a) The malicious and willful injury to the person of another;
(b) The malicious and willful injury or damage to the property of another, whether the property be real, personal, or mixed;
(c) The malicious and willful setting fire to a forest or wooded area belonging to another; or
(d) (1) The willful taking, stealing, and carrying away of the property of another, with the intent to permanently deprive the owner of possession.
(2) For purposes of this section, CUSTODIAL PARENT OR PARENTS means the parent or parents with whom the minor child is living, or a divorced or separated parent who does not have legal custody but who is exercising supervisory control over the minor child at the time of the minor child’s act.
(3) Persons entitled to recover damages under this section shall include, but are not limited to, the state, any municipal corporation, county commission and board of education, or other political subdivision of this state or any person or organization of any kind or character. The action may be brought in magistrate or another court of competent jurisdiction. Recovery hereunder shall be limited to the actual damages, based upon direct out-of-pocket loss, taxable court costs, and interest from date of judgment. The right of action and remedy granted herein shall be in addition to and not exclusive of any rights of action and remedies therefor against a parent or parents for the tortious acts of his, her, or their children heretofore existing under the provisions of any law, statutory or otherwise, or now so existing independently of the provisions of this section.
(W. Va. Code 55-7A-2)