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.
Embezzlement of public funds; presumption on proof of failure to account for receipts
S.C. Code Ann. § 16-13-220, under Title 16, Chapter 13.
S.C. Code Ann. § 16-13-220