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 receipts 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.
County road officials to turn over money to successor -- Penalty for failure
KRS § 61.320, under GENERAL PROVISIONS AS TO OFFICES AND OFFICERS -- SOCIAL SECURITY FOR PUBLIC EMPLOYEES -- EMPLOYEES RETIREMENT SYSTEM.
KRS § 61.320