§ 7-505 Penalty for failure to account to comptroller.
AC § 7-505
If the sheriff or any of the sheriff's subordinates shall receive for their own use or neglect to account for any moneys belonging to the city, or if the sheriff shall neglect to render to the comptroller an account of the moneys which he or she has received or is entitled to receive in his or her official capacity or to pay over the same as herein required, or if the sheriff or any of the sheriff's subordinates shall make a false statement in such certified transcript and return or shall swear falsely upon an examination by the comptroller, the sheriff or any such subordinate shall be deemed guilty of a misdemeanor and punishable with a fine of not less than five hundred dollars nor exceeding five thousand dollars or imprisonment for a period of not less than three months nor exceeding five years, or both, at the discretion of the court before whom the sheriff or any such subordinate may be convicted. Such convicted officer or subordinate shall also forfeit any sum that may be due him or her on account of salary and shall be liable to the city in a civil action for all moneys so received and not accounted for and not paid over into the treasury of the city as required by law.
