(a) If any finance officer, governing board member, or otherofficer or employee of any local government or public authority (as localgovernment and public authority are defined in G.S. 159‑7(b)) shallapprove any claim or bill knowing it to be fraudulent, erroneous, or otherwiseinvalid, or make any written statement, give any certificate, issue any report,or utter any other document required by this Chapter, knowing that any portionof it is false, or shall willfully fail or refuse to perform any duty imposedupon him by this Chapter, he is guilty of a Class 3 misdemeanor and uponconviction shall only be fined not more than one thousand dollars ($1,000) andforfeits his office, and shall be personally liable in a civil action for alldamages suffered thereby by the unit or authority or the holders of any of itsobligations.
(b) If any person embezzles any funds belonging to any localgovernment or public authority, or appropriates to his own use any personalproperty having a value of more than fifty dollars ($50.00) belonging to anylocal government or public authority, in addition to the crimes and punishmentotherwise provided by law, upon conviction he forfeits his office or positionand is forever thereafter barred from holding any office or place of trust orprofit under the State of North Carolina or any political subdivisions thereofuntil the disability is removed in the manner provided for restoration ofcitizenship in Chapter 13 of the General Statutes.
(c) The Local Government Commission shall have authority toimpound the books and records of any unit of local government or publicauthority and assume full control of all its financial affairs (i) when theunit or authority defaults on any debt service payment or, in the opinion ofthe Commission, will default on a future debt service payment if the financialpolicies and practices of the unit or authority are not improved, or (ii) whenthe unit or authority persists, after notice and warning from the Commission,in willfully or negligently failing or refusing to comply with the provisionsof this Chapter. When the Commission takes action under this section, theCommission is vested with all of the powers of the governing board as to thelevy of taxes, expenditure of money, adoption of budgets, and all otherfinancial powers conferred upon the governing board by law. This subsection(c) does not apply to contractual obligations undertaken by a unit of localgovernment in a debt instrument issued pursuant to Chapter 159G of the GeneralStatutes unless such debt instrument is secured by a pledge of the faith andcredit of the unit of local government. (1971, c. 780, s. 1; 1973, c. 494, s. 43; 1987, c. 796, s. 5; 1993, c.539, s. 1082; 1994, Ex. Sess., c. 24, s. 14(c).)
(a) If any finance officer, governing board member, or otherofficer or employee of any local government or public authority (as localgovernment and public authority are defined in G.S. 159‑7(b)) shallapprove any claim or bill knowing it to be fraudulent, erroneous, or otherwiseinvalid, or make any written statement, give any certificate, issue any report,or utter any other document required by this Chapter, knowing that any portionof it is false, or shall willfully fail or refuse to perform any duty imposedupon him by this Chapter, he is guilty of a Class 3 misdemeanor and uponconviction shall only be fined not more than one thousand dollars ($1,000) andforfeits his office, and shall be personally liable in a civil action for alldamages suffered thereby by the unit or authority or the holders of any of itsobligations.
(b) If any person embezzles any funds belonging to any localgovernment or public authority, or appropriates to his own use any personalproperty having a value of more than fifty dollars ($50.00) belonging to anylocal government or public authority, in addition to the crimes and punishmentotherwise provided by law, upon conviction he forfeits his office or positionand is forever thereafter barred from holding any office or place of trust orprofit under the State of North Carolina or any political subdivisions thereofuntil the disability is removed in the manner provided for restoration ofcitizenship in Chapter 13 of the General Statutes.
(c) The Local Government Commission shall have authority toimpound the books and records of any unit of local government or publicauthority and assume full control of all its financial affairs (i) when theunit or authority defaults on any debt service payment or, in the opinion ofthe Commission, will default on a future debt service payment if the financialpolicies and practices of the unit or authority are not improved, or (ii) whenthe unit or authority persists, after notice and warning from the Commission,in willfully or negligently failing or refusing to comply with the provisionsof this Chapter. When the Commission takes action under this section, theCommission is vested with all of the powers of the governing board as to thelevy of taxes, expenditure of money, adoption of budgets, and all otherfinancial powers conferred upon the governing board by law. This subsection(c) does not apply to contractual obligations undertaken by a unit of localgovernment in a debt instrument issued pursuant to Chapter 159G of the GeneralStatutes unless such debt instrument is secured by a pledge of the faith andcredit of the unit of local government. (1971, c. 780, s. 1; 1973, c. 494, s. 43; 1987, c. 796, s. 5; 1993, c.539, s. 1082; 1994, Ex. Sess., c. 24, s. 14(c).)
(a) If any finance officer, governing board member, or otherofficer or employee of any local government or public authority (as localgovernment and public authority are defined in G.S. 159‑7(b)) shallapprove any claim or bill knowing it to be fraudulent, erroneous, or otherwiseinvalid, or make any written statement, give any certificate, issue any report,or utter any other document required by this Chapter, knowing that any portionof it is false, or shall willfully fail or refuse to perform any duty imposedupon him by this Chapter, he is guilty of a Class 3 misdemeanor and uponconviction shall only be fined not more than one thousand dollars ($1,000) andforfeits his office, and shall be personally liable in a civil action for alldamages suffered thereby by the unit or authority or the holders of any of itsobligations.
(b) If any person embezzles any funds belonging to any localgovernment or public authority, or appropriates to his own use any personalproperty having a value of more than fifty dollars ($50.00) belonging to anylocal government or public authority, in addition to the crimes and punishmentotherwise provided by law, upon conviction he forfeits his office or positionand is forever thereafter barred from holding any office or place of trust orprofit under the State of North Carolina or any political subdivisions thereofuntil the disability is removed in the manner provided for restoration ofcitizenship in Chapter 13 of the General Statutes.
(c) The Local Government Commission shall have authority toimpound the books and records of any unit of local government or publicauthority and assume full control of all its financial affairs (i) when theunit or authority defaults on any debt service payment or, in the opinion ofthe Commission, will default on a future debt service payment if the financialpolicies and practices of the unit or authority are not improved, or (ii) whenthe unit or authority persists, after notice and warning from the Commission,in willfully or negligently failing or refusing to comply with the provisionsof this Chapter. When the Commission takes action under this section, theCommission is vested with all of the powers of the governing board as to thelevy of taxes, expenditure of money, adoption of budgets, and all otherfinancial powers conferred upon the governing board by law. This subsection(c) does not apply to contractual obligations undertaken by a unit of localgovernment in a debt instrument issued pursuant to Chapter 159G of the GeneralStatutes unless such debt instrument is secured by a pledge of the faith andcredit of the unit of local government. (1971, c. 780, s. 1; 1973, c. 494, s. 43; 1987, c. 796, s. 5; 1993, c.539, s. 1082; 1994, Ex. Sess., c. 24, s. 14(c).)
