The state will begin to collect new taxes in January.
Holgorsen would owe West Virginia $2.5 million if he leaves for another school before Dec. 31.
Fines can be as high as $25,000 in extreme cases.
The federal Office of Inspector General has cited billions of dollars in questioned costs over the years.
According to the WVDE, more than 67 percent of West Virginia's school-aged children receive free and reduced lunch.
The Federal Communications Commission receives more complaints about unwanted calls than any other problem.