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A Kentucky county clerk and three employees are accused of taking part in a scheme to keep rebate money owed to citizens.

According to Kentucky Attorney General Jack Conway, Bell County Clerk Rebecca Blevins, 45, is charged with theft by failure to make required disposition of property valued over $500 and less than $10,000, a Class D felony; criminal possession of a forged instrument, a Class D felony; and official misconduct in the first degree, a Class A misdemeanor.

In addition, three of Blevins employees are charged:

Flora Ferrell, 55, Bell County Deputy Clerk, is charged with theft by failure to make required disposition of property valued over $500 and less than $10,000, a Class D felony, and criminal conspiracy, a Class A misdemeanor.

Kayla Carnes, 23, Bell County Deputy Clerk, is charged with theft by failure to make required disposition of property valued over $500 and less than $10,000, a Class D felony, and criminal conspiracy, a Class A misdemeanor.

Connie Watkins, 40, Bell County Deputy Clerk, is charged with criminal possession of a forged instrument in the second degree, a Class D felony.

All four women were arrested on Friday. Blevins was taken to the Harlan County Detention Center. Carnes, Ferrell and Watkins were taken to the Bell County Detention Center.

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Investigators found more than 50 people who bought vehicles from outside of Kentucky that never received a tax refund that they were owed. They believe that Blevins, Ferrell and Carnes kept approximately $12,200 of those refunds. Watkins is accused of assisting in the scheme.

More Information: Bell County Clerk Audit (2011)

The Office of the Attorney General received the case following an audit by the Kentucky State Auditor's Office. DCI investigators made the arrests after obtaining and executing warrants Friday morning.

In September, the Kentucky State auditor released a report describing the operations of the Bell County Clerk's office in 2011. That report showed Blevins did not properly maintain accounting records. It also said there was a lack of internal controls in the office to prevent errors.

Currently, there is no timetable as to when the Bell County Clerk's Office will re-open.

In Kentucky, the county clerk is responsible for recording and keeping various legal records, overseeing certain parts of elections and registering all motor vehicles. The county clerk also issues drivers licenses.

No courts dates have been announced in this case yet. Bell County Judge Executive Albey Brock declined comment on the case.

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