N.C. Gen. Stat. » Chapter 128
NC General Statutes

N.C. Gen. Stat. § 128-10 (2026)

Citizen to recover funds of county or town retained by delinquent official

✓ current as of July 2026
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When an official of a county, city or town is liable upon his bond for unlawfully and wrongfully retaining by virtue of his office a fund, or a part thereof, to which the county, city or town is entitled, any citizen and taxpayer may, in his own name for the benefit of the county, city or town, institute suit and recover from the delinquent official the fund so retained. Any county commissioners, aldermen, councilmen or governing board who fraudulently, wrongfully and unlawfully permit an official so to retain funds shall be personally liable therefor; any citizen and taxpayer may, in his own name for the benefit of the county, city or town, institute suit and recover from such county commissioners, aldermen, councilmen, or governing board, the fund so retained. Before instituting suit under this section, the citizen and taxpayer shall file a statement before the county commissioners, treasurer, or other  officers authorized by law to institute the suit, setting forth the fund alleged to be retained or permitted to be retained, and demanding that suit be instituted by the authorities authorized to sue within 60 days. The citizen and taxpayer so suing shall receive one-third part, up to the sum of five hundred dollars ($500.00), of the amount recovered, to indemnify him for his services, but the amount received by the taxpayer and citizen as indemnity shall in no case exceed five hundred dollars ($500.00). (1913, c. 80; C.S., s. 3206.)

 

Notes of Decisions
Cited in 4 cases, 1944–2004 · leading case: Gibbs v. Mayo, 591 S.E.2d 905 (N.C. Ct. App. 2004).
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Gibbs v. Mayo, 591 S.E.2d 905 (N.C. Ct. App. 2004). · cites it 18× “Plaintiffs brought a cause of action against the commissioners under N.C. Gen. Stat. § 128-10 and also asserted common law claims.”
Bardolph v. Arnold, 435 S.E.2d 109 (N.C. Ct. App. 1993). · cites it 9× “The plaintiffs, all taxpayers of Guilford County, have assigned as error in their cross-appeal the partial granting of the Motion to Dismiss for failure to state a claim, contending that N.”
Flaherty v. Hunt, 345 S.E.2d 426 (N.C. Ct. App. 1986). · cites it 4× “N.C. Gen. Stat. § 128-10 reads as follows: Citizens to recover funds of county or town retained by delinquent official.”
Hill v. . Stansbury, 30 S.E.2d 150 (N.C. 1944). “It is provided by G. S., 128-10 (formerly C. S., 3206), that the citizen and taxpayer who sues in an action like the present and recovers, “shall receive one-third part, up to the sum of five hundred dollars, of the amount recovered, to indemnify him for his services, but the…”
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