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.