Kentucky Code § KRS 61.320

County road officials to turn over money to successor -- Penalty for failure
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Each county road official shall, at the expiration of his term of office, pay over to his successor all the money in his hands by virtue of his office, and take duplicate rec eipts therefor, one (1) of which shall be filed with the county clerk. If he fails to do so, the county may recover double the amount in his hands.

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