50-5A-6 (2019)
Execution instanter against state treasurer when liable to state
If the state treasurer fails to perform the duties of the office, misapplies or misuses the funds of the state, or fails to account for and pay over any moneys that he or she may have received by virtue of the office, whereby the state treasurer becomes liable to the state, it shall not be necessary to bring an action on the official bond; but the Governor may issue an execution instanter against the state treasurer and the securities for the amount due the state by the state treasurer, with penalties and costs. The execution shall be directed to all and singular sheriffs of this state and shall be executed by them. The state treasurer and securities shall have only those defenses allowed tax collectors against executions issued against them by the state revenue commissioner.
History
Ga. L. 1876, p. 126, § 14; Code 1882, § 97b; Civil Code 1895, § 195; Civil Code 1910, § 224; Code 1933, § 40-1005; Ga. L. 1972, p. 1015, §§ 408, 408B, 2102, 2104;
Code 1981, § 50-5-7; Code 1981, § 505A-6, as redesignated by Ga. L. 1993, p. 1402, § 2; Ga. L. 1994, p. 97, § 50; Ga. L. 2010, p. 863, § 1/SB 296.
Annotations
JUDICIAL DECISIONS Words “those defenses” does not apply to an appeal to the Governor but to those allowed to tax collectors and taxpayers under the prohibition of judicial interference; for example: (1) an unconstitutional exaction; (2) where the law does not impose or authorize the tax; and (3) where the defendants do not occupy the official positions alleged. Mayo v. Renfroe, 66 Ga. 408, 1881 Ga. LEXIS 33 (1881). Enforcement of bond. - Bond of a state depository is enforced in the same manner as the treasurer’s bond. Colquitt v. Simpson & Ledbetter, 72 Ga. 501, 1884 Ga. LEXIS 289 (1884). Summary remedy not applicable to O.C.G.A. § 45-4-20. - Summary remedy
of Ga. L. 1876, p. 126, § 14 (see now O.C.G.A. § 50-5A-6) was not in the contemplation of the legislature when the General Assembly enacted former Code 1873, § 167 (see now O.C.G.A. § 45-4-20) declaring what bonds valid though not in conformity with the law. Consequently, this remedy has no application to former Code 1873, § 167 (see now O.C.G.A. § 45-4-20). Mayo v. Renfroe, 66 Ga. 408, 1881 Ga. LEXIS 33 (1881). Resolution of General Assembly fixing director’s (now treasurer’s) amount of liability is unconstitutional. Mayo v. Renfroe, 66 Ga. 408, 1881 Ga. LEXIS 33 (1881).
RESEARCH REFERENCES Am. Jur. 2d. 63C Am. Jur. 2d, Public Officers and Employees, § 351 et seq. 72 Am. Jur. 2d, States, Territories, and Dependencies, § 66.
C.J.S. 67 C.J.S., Officers and Public Employees, § 473. 73 C.J.S., Public Administrative Law and Procedure, 26 et seq. 81A C.J.S., States, §§ 249, 250.