Whenever any revenue officer or other person responsible for public money has neglected or refused or shall in future neglect or refuse to pay over to the state treasurer the sum or balance for which he is accountable, and which is due to the state, upon the settlement of his accounts, it shall be the duty of the state auditor to make a transcript of the account of such officer or person, with the state, showing the sum due the state by such officer or person, which said account shall be certified as true and correct, as taken from the books of the auditor, and shall be signed by said auditor and sealed with his official seal, and if he shall have no official seal, with his private seal, and the auditor shall transmit the same immediately, together with correct copies of any other document, bond, obligation or other instrument of writing, signed, sealed and certified as aforesaid, to the district attorney or attorney general to be used in the prosecution of such judge, officer, individual and their sureties, if they have such sureties.
History: Laws 1869-1870, ch. 39, § 1; C.L. 1884, § 2284; C.L. 1897, § 3195; Code 1915, § 1866; C.S. 1929, § 39-115; 1941 Comp., § 10-514; 1953 Comp., § 5-6-13.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 67 C.J.S. Officers and Public Employees § 215.
Structure New Mexico Statutes
Chapter 10 - Public Officers and Employees
Article 17 - Miscellaneous Provisions
Section 10-17-1 - [County, municipal and educational boards; monthly summary of minutes; contents.]
Section 10-17-2 - [Filing summary of minutes; furnishing to legal newspapers.]
Section 10-17-3 - Publication of list of expenditures monthly.
Section 10-17-4 - County and precinct officers; monthly financial statements; audit.
Section 10-17-5 - [Delivery of lawbooks, records and documents to successors; exception.]
Section 10-17-7 - [Shortages in accounts of public officers; compromise prohibited.]
Section 10-17-9 - [Defaulting officers; auditor's transcript of account; purpose.]
Section 10-17-10 - [Prosecution for shortage; proof required; judgment; execution.]
Section 10-17-11 - [Institution of shortage prosecution; admissible evidence.]