South Carolina Code § 16-13-220

Embezzlement of public funds; presumption on proof of failure to account for receipts.
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In trials under Section 16-13-210, upon production of evidence tending to prove that any such officer or other person has received public funds and failed to account for the funds as required by law, it is permissible to infer that the funds received and unaccounted for have been fraudulently appropriated by the officer or person.

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