SECTIONS 30100-30110 - California Statutes

GOVERNMENT CODE

SECTION 30100-30110

30100. Upon the order of the State Controller and State Treasurer
at any time, the county treasurer shall settle with the State
Controller and pay over to the State Treasurer all money in his
possession belonging to the State.

30101. Between the fifteenth and thirtieth of January and June of
each year, the treasurer of each county shall settle in full with the
State Controller and pay over in cash to the State Treasurer all
funds belonging to the State which have come into his hands as county
treasurer before the close of business on the last day of the month
prior to the month of settlement.

30102. If it appears to the State Controller from the report of the
county auditor that sufficient taxes or other revenues have not been
collected to make it for the interest of the State that a settlement
be made, the State Controller shall defer the settlement until the
next regular settlement, and the county auditor shall include in his
next report to the State Controller all money required to be reported
since the date of his last report upon which a settlement was made.
No mileage, fees, or commissions shall be allowed to any officer for
any deferred settlement.

30103. Any county treasurer who neglects or refuses to appear at
the office of the State Controller and State Treasurer at the time
specified to settle and make payment pursuant to this chapter shall
forfeit to the State one thousand dollars ($1,000), to be recovered
in an action brought by the Attorney General in the name of the State
Controller.

30104. Between the 1st and 15th of each month in which the county
treasurer is required to settle with the State Controller, the county
auditor shall make and verify by his affidavit a report in duplicate
to the State Controller, in such form as the Controller prescribes,
showing specifically the amount due the State from each particular
source of revenue at the close of business on the last day of the
month preceding the settlement.

30105. The auditor shall transmit one copy of the report to the
State Controller by mail or express and deliver the other copy to the
county treasurer.

30106. Any auditor who fails or refuses to make and transmit the
report required by this chapter, or any report or statement required
by Division I of the Revenue and Taxation Code, shall forfeit to the
State one thousand dollars ($1,000), to be recovered in an action
brought by the Attorney General in the name of the State Controller.

30107. After the county treasurer has made a settlement and
payment, the State Controller shall enter the amount of money paid by
the county treasurer into the State Treasury upon each copy of the
auditor's report and return one copy of the report to the county
treasurer.
The county treasurer shall file with the county auditor the copy
returned to him by the State Controller, and the auditor shall then
make the proper entries in his account with the treasurer.

30108. In the settlement the county treasurer shall receive from
the State his actual expenses necessarily incurred in making the trip
from the county seat to Sacramento and return. The State Controller
shall draw his warrant in favor of the county treasurer on
consummation of the settlement with the State and the State Treasurer
shall pay the warrant.

30109. The State Controller may examine the books of any officer
charged with the collection and receipt of state taxes. If he
believes any officer has been guilty of defrauding the State of
revenue, or has neglected or refused to perform any duty relating to
the revenue, he shall direct the Attorney General to prosecute the
delinquent.

30110. If any violation of law in relation to the revenue of the
State necessitates a civil or criminal action against the offender,
the State Controller may designate the county in which the
prosecution or proceeding shall be had.