§ 45-57-202

(a) The Russell County Commission shall establish from its general fund aspecial reserve fund of up to five thousand dollars ($5,000) per fiscal year inthe budget of the Russell County Motor Vehicle License Commissioner to pay forlosses incurred in accepting worthless or forged checks, drafts, negotiableinstruments, money orders, or written order for money or its equivalent for thepayment of ad valorem taxes or fees pursuant to the purchase of an automobiletag if the mistake or omission causing the loss was without the personalknowledge of the official. Upon theestablishment of the fund, the commissioner shall be responsible for alldocumentation, maintenance, and accounting of the reserve account. The commissioner may deduct an amountequal to the uncollectible negotiable instrument against the reserve fund,provided that all legal remedies shall be pursued to collect the unpaid item.Upon the collection of an unpaid item, all funds received in payment shall bedeposited into the reserve account.

erve fund,provided that all legal remedies shall be pursued to collect the unpaid item.Upon the collection of an unpaid item, all funds received in payment shall bedeposited into the reserve account. (b) The commissioner shall ensure that his or her employees exercise duecare in performing their dutiesand make a diligent effortto correct the error,mistake, or omission and collect the amount subject to potential loss immediately upon becoming aware of the potential loss. This section shall not apply to a deliberate misuse ormisappropriation of funds by the official or the clerks or employees of his orher office. (Act 93–670, p. 1208, §§ 1, 2.)