The bill aims to amend the Code of West Virginia by creating liability for publishers and distributors of sexual material harmful to minors. It defines terms, specifies reasonable age verification methods, and requires entities with harmful material to verify user age. It establishes liability and cause of action for non-compliance, retention of data, and publishing child pornography. The bill imposes liability on publishers and distributors of harmful material and provides civil penalties. It grants rule-making authority for technology offices and enforcement provisions.