If any person buys or receives from another person, or aids in concealing, or transfers to a person other than the owner thereof, any stolen goods or other thing of value which he or she knows or has reason to believe has been stolen, he or she shall be deemed guilty of the larceny thereof, and may be prosecuted although the principal offender is not convicted: provided, that possession of stolen goods while acting at the request of law enforcement or in cooperation with law enforcement does not constitute a violation of this section.
(W.Va. Code § 61-3-18) (1986 Code, § 533.04) Penalty, see § 137.99