Bruce v. Maxwell

Thompson, Justice.

When Lottie Bruce, the Tax Commissioner of Clinch County, informed the Clinch County Board of Commissioners that she could not account for between $13,000 and $30,000 of the county’s funds, the board engaged an accounting firm to conduct an audit of Bruce’s office. Following the audit, the board learned that, from 1992 to 1996, Bruce’s office collected, but had not accounted for, approximately $250,000.

Pursuant to OCGA § 48-5-140, the board notified Bruce that she was to render an account, and a hearing was held for that purpose. At the hearing, Bruce offered no explanation…