Georgia Code
Chapter 8 - Accounting for Public Funds
§ 45-8-20. Citation of Officer, Bank, or Depository to Show Cause; Service of Notice

If it shall become known to the official or authority having jurisdiction to cite for accounting that a collecting officer or officer to hold public funds has been guilty of any default or breach of duty as to any tax, revenue, or public funds; or that any bank or depository in which any tax, revenue, or other public funds have been deposited has failed in business or has failed to pay over on demand any such fund so deposited with it, or, whether default is alleged or not, upon the surety on any bond of the kind dealt with in this chapter, whether of an officer, bank, or depository, filing with such official or authority having jurisdiction to cite for accounting a petition asking for the settlement of the accounts of such principal, it is the duty of such official or authority to cite such officer, bank, or depository and their sureties to come before the official or authority having jurisdiction over the accounting, on a day named, to make an accounting or settlement and to show cause why execution should not issue, if any default be found. Such official shall cause such citation to be served at least ten days before the hearing, unless such service be waived, or the respondents consent in writing to shorter notice. It is not necessary to issue or serve the citation or notice to or upon any principal or surety who has filed or has joined in filing the petition for citation, nor is it necessary personally to serve such citation upon any officer or other person who, by absconding, absence from the state, or otherwise, prevents personal service; but it is sufficient in such cases to perfect service by leaving a copy of the citation at the most notorious place of abode of such absconding or absent person.
History. Ga. L. 1933, p. 78, § 9a; Code 1933, § 89-818.

Structure Georgia Code

Georgia Code

Title 45 - Public Officers and Employees

Chapter 8 - Accounting for Public Funds

§ 45-8-1. Definitions

§ 45-8-2. Bonds — Requirement of Officers Holding State Funds; Requirement of Additional Bond or Security; Declaring Office Vacant Upon Failure to Give Additional Security; Reduction of Bonds; Substitution of New Bonds

§ 45-8-3. Bonds — Requirement of Officers Holding Other Than State Funds; Increase, Reduction, or Discharge of Bonds

§ 45-8-4. Bonds — Declaring Office Vacant Upon Officer’s Failure to Give Additional Security

§ 45-8-5. Bonds — Fixing of Amount and Approval

§ 45-8-6. Bonds — Liability of New or Additional Bond for Defaults Occurring Prior to and Subsequent to Effective Date

§ 45-8-7. Bonds — Interest Against Principal and Surety Upon Breach of Bond; Additional Penalty for Bad Faith; Attorneys’ Fees

§ 45-8-8. Bonds — When Principal and Surety Not Liable

§ 45-8-9. Bonds — Limitation of Actions on Bonds

§ 45-8-10. Deposit of Funds in Banks or Depositories — Requirement Generally

§ 45-8-11. Deposit of Funds in Banks or Depositories — Authority of Officers Holding Public Funds to Determine Amounts to Be Deposited; Waiver of Requirement for Depository to Give Security

§ 45-8-12. Deposit of Funds in Banks or Depositories — Depository to Give Bond; Pledge of Securities in Lieu of Bond; Acceptance of Federal Insurance as Security; Combination of Securities; Aggregate Amount of Bond

§ 45-8-13. Deposit of Funds in Banks or Depositories — Deposit of Securities by Banks or Depositories; Contract as to Interest or Compensation

§ 45-8-13.1. Depositories Using Pooled Method of Securing Deposits of Public Funds; Qualifications; Rights and Responsibilities of State Treasurer; Establishing Policies and Procedures

§ 45-8-14. Depositories for County and School District Moneys

§ 45-8-14.1. Funds Held by Depository; Policies and Procedures; Effective Date

§ 45-8-15. Deposit of Funds in Banks or Depositories — Lien in Favor of Public Body on Bank Assets; Deposit as Trust Fund

§ 45-8-16. Deposit of Funds in Banks or Depositories — Deposits Showing Officer’s Official Title Deemed Public Funds

§ 45-8-17. Deposit of Funds in Banks or Depositories — Liability

§ 45-8-18. Investment of Surplus Funds in War Bonds or Other Obligations by Treasurer of Governmental Entity

§ 45-8-19. Jurisdiction to Cite Defaulting Officers, Depositories, or Sureties for Accounting and to Issue Execution

§ 45-8-20. Citation of Officer, Bank, or Depository to Show Cause; Service of Notice

§ 45-8-21. Right to Appear at Hearing

§ 45-8-22. Cited Official, Bank, or Depository to File Statement of Accounts; Preparation of Statement by Citing Official or Authority; Entry of Judgment or Order in Nature of Judgment; Settling Accounts

§ 45-8-23. Authority to Issue Subpoenas; Punishment for Contempt for Refusal to Obey

§ 45-8-24. Joinder of Parties in Proceedings for Accounting; Power of Authorities to Determine Liability

§ 45-8-25. Issuance of Execution Against Defaulting Officer, Bank, Depository, or Surety; Enforcement; Proceedings to Arrest Enforcement; Burden of Proof at Trial; Parties; Effect of Admission of Correctness by Defendant in Execution

§ 45-8-26. Action by Bond Obligee Before Citation or Execution

§ 45-8-27. Procedure for Accounting When Officer Succeeds Himself

§ 45-8-28. Personal Representative of Insane or Deceased Officer as Party to Proceedings

§ 45-8-29. Effect of Judgment or Execution as Lien; Transfer of Judgment or Execution; Enforcement by Transferee; Effect of Sale or Transfer of Assets by Bank to Innocent Purchaser for Value

§ 45-8-30. Release of Property of County Officers From State Lien — Authorization

§ 45-8-31. Release of Property of County Officers From State Lien — Procedure Generally

§ 45-8-32. Release of Property of County Officers From State Lien — Deadline to Consummate Proposed Sale or Loan

§ 45-8-33. Effect of Chapter Upon Liability of Officers to Private Persons