The Owsley County Clerk has been arrested, seven months after an audit indicated a high risk of fraud in his office.
Sid Gabbard, 61, was booked into the Franklin County Jail Monday.
He is charged with theft by failure to make the required distribution of property and willfully filing false tax returns or failing to pay taxes.
According to jail records, Gabbard was arrested by the State Attorney General’s Office.
State Auditor Adam Edelen released in June that an audit of the office’s 2010 financial records showed that the county failed to comply with the accounting system required by state law and that the office’s duties weren’t divided among different employees, as they should be.
That audit was sent to the IRS and the Attorney General.
Gabbard is currently being held on a $20,000 bond.