Peevy v. State

Appellant Leonard Lynn Peevy was the tax collector of Escambia County, Alabama. He was accused of the systematic conversion of public funds after an audit revealed a pattern of theft. The authorities were alerted to the need for a cash audit after it came to their attention that the appellant had transferred $23,000 in personal funds back into the tax collector's official bank account. A cash audit indicated that $48,765.55 had been collected by the tax collector but could not be accounted for as of the final date covered by the audit. A full investigation by the state indicated that over…