The clerk of the board of supervisors, as county auditor, is authorized and required to examine the accounts, dockets and records of clerks, sheriffs and other officers of his county, to ascertain if any money payable into the county treasury is properly chargeable to them, and he shall charge them with such money. It shall be his duty to make written report, under oath, to each regular session of the grand jury setting forth the conditions as found by said examination, and any failure to make such report shall be a misdemeanor, and upon conviction for same he shall be fined not less than Fifty Dollars ($50.00) nor more than Two Hundred Dollars ($200.00).
Structure Mississippi Code
Title 19 - Counties and County Officers
§ 19-17-1. The clerk is county auditor
§ 19-17-3. To keep certain ledger accounts
§ 19-17-5. To keep depository funds ledger
§ 19-17-7. To keep accounts of officers
§ 19-17-9. To issue receipt warrants
§ 19-17-11. To settle with officers, and exact payment
§ 19-17-13. To debit and credit tax collector with county taxes
§ 19-17-15. To charge appropriate officer with jury taxes, fines, penalties, and forfeitures
§ 19-17-17. To examine books of officers and make proper charges; report to grand jury