The former Roachdale Clerk-Treasurer accused of stealing $3,700 from town coffers pleaded not guilty to theft charges Thursday.
Jennifer L. Crum, 32, Roachdale, turned herself in to the Putnam County Jail and was released after posting 10 percent of a $5,000 bail.
Crum is accused of giving herself $3,720 too much money in payroll checks she wrote to herself in 2006, according to a probable cause affidavit filed Wednesday.
She faces up to three years in prison and a $10,000 fine, if convicted.
When the State Board of Accounts found out about the discrepancies and confronted her, she repaid the money Oct. 3 and then resigned Oct. 4, according to the audit.
Crum's attorney Jeffrey Boggess said he is already in talks with the prosecutor's office about a plea agreement. Crum repaid the money and has strong ties to the community, both mitigating factors in the case, he said.
Crum stole the money out of financial need, Boggess added.
The State Board of Accounts also highlighted about $50,000 that the town was forced to pay in late fees, much of it to the Internal Revenue Service, the audit said.
Crum was only insured for $20,000, though Boggess said it's not uncommon for the IRS to forgive late fees to small towns like Roachdale.