KRS 131.210 — Investigation of officers' accounts

Any field agent, accountant or attorney, when authorized in writing by the commissioner
of revenue, may investigate the accounts, books and records of all officers whose duty it
is to receive or collect money due the state, county, school district or other taxing district,
and report to the commissioner all delinquent officers and the amounts collected by them
which they have failed to pay into the State Treasury, or into the treasury of the county,
school district or other taxing district. Every such field agent, accountant or attorney shall
report to the fiscal court of the county all delinquent officers and the amounts owing by
them to the county and all amounts which such officers should have collected and which
they failed to collect, and the person owi ng same. Every field agent, accountant or
attorney shall report all excessive charges made by such officers, and shall report all
officers who have received or retained a greater sum for their services or the services of
their deputies than is allowed by l aw. Every field agent, accountant or attorney shall
report all other facts by which any taxing authority is being unlawfully deprived of any
money, and any other facts that he deems important touching the interest of any taxing
authority, or of which the c ommissioner of revenue, county attorney, county
judge/executive or fiscal court may require information.