(a) The DeKalb County Commission shall reimburse the office of tax collector and the judge of probate from the general fund of the county the amount of any monetary loss, not to exceed a total of five thousand dollars ($5,000) per annum, arising or caused by the acceptance of worthless or forged checks, if the acceptance was caused without their personal knowledge.
(b) It shall be the duty of the tax collector and judge of probate to insure that employees exercise due care in performing their duties and to make a diligent effort to correct the error, mistake, or omission and collect the amount subject to potential loss immediately upon becoming aware of the potential loss. This section shall not apply to any deliberate misuse or misappropriation of funds by the official or any clerk or employee of the office.
Structure Code of Alabama
Article 16 - Government Operations.
Section 45-25-160 - Assistance to Dekalb County Association for Retarded Citizens, Inc.
Section 45-25-160.01 - Use of Mechanical or Facsimile Devices for Signatures.
Section 45-25-160.02 - Liability for Monetary Loss.
Section 45-25-160.03 - Distribution of Tennessee Valley Authority Payments in Lieu of Taxes.