2016 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 1 - GENERAL PROVISIONS.
Section 40-1-23 - Liability of officers for conversion.

AL Code § 40-1-23 (2016) What's This?
Section 40-1-23Liability of officers for conversion.

Any probate judge, clerk of a court of record, register, sheriff, coroner, tax collector, county treasurer, trustee of public schools, notary public, constable, or other public officer who knowingly converts to his own use or permits another to use any of the revenue of the state or of any county or municipality thereof or any money paid into his office or received by him in his official capacity is liable to indictment and, on conviction, must be punished as if he had stolen it.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §902.)

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