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Call Now: 904-383-7448Any county treasurer who buys up any county orders or claims for less than their full par value, either by himself or by agents, directly or indirectly, pays for them in property at an estimated value above its true value, refuses to pay an order when he has funds to pay the same, or illegally postpones the payment of an order shall be guilty of a misdemeanor and shall be removed from office on complaint and proof being made to the county governing authority.
(Orig. Code 1863, §§ 535, 536; Code 1868, §§ 599, 600; Code 1873, §§ 561, 562; Code 1882, §§ 561, 562; Civil Code 1895, § 468; Penal Code 1895, § 276; Civil Code 1910, § 584; Penal Code 1910, § 280; Code 1933, §§ 23-1609, 23-9902.)
- Fact that the person from whom the treasurer bought the orders did not have good title is not a defense. Wilder v. State, 47 Ga. 522 (1873).
- Under this section, county orders or warrants may be sold, and the county treasurer personally is permitted to purchase a warrant, provided the treasurer pays full value therefor. Southern Ry. v. Fulton County, 170 Ga. 248, 152 S.E. 567 (1930) (see O.C.G.A. § 36-6-28).
- As this section provides for a misdemeanor, and there are no accessories in misdemeanors, all who knowingly participate in the criminal act, and all who procure, counsel, command, aid, or abet the commission of a misdemeanor are regarded by the law as the principal offenders, and may be indicted as such. Blalock v. State, 40 Ga. App. 242, 149 S.E. 297 (1929) (see O.C.G.A. § 36-6-28).
- To authorize a conviction under this section, it is necessary for the indictment to allege that the accused is a county treasurer or acts in an official capacity equal to a county treasurer if a county has no such office. Blalock v. State, 40 Ga. App. 242, 149 S.E. 297 (1929) (see O.C.G.A. § 36-6-28).
- 20 C.J.S., Counties, § 123.
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