Liability for acts done by direction of superior officer.
Section 106
SEC. 106. Liability for acts done by direction of superior officer. —No accountable officer shall be relieved from liability, by reason of his having acted under the direction of a superior officer in paying out, applying, or disposing of the funds or property with which he is chargeable, unless prior to that act, he notified the superior officer in writing of the illegality of the payment, application, or disposition. The officer directing any illegal payment or disposition of the funds or property shall be primarily liable for the loss, while the accountable officer who fails to serve the required notice, shall be secondarily liable.