Section 49
SEC. 49. Liability for acts done upon direction of superior officer, or upon participation of other department heads or officers of equivalent rank.—The local treasurer or other accountable officer shall not be relieved of liability for illegal or improper use or application or deposit of government funds or property by reason of his having acted upon the direction of a superior officer, elective or appointive, or upon participation of other department heads or officers of equivalent, rank. The superior officer directing, or the other department head participating in such illegal or improper use or application or deposit of government funds or property, shall be jointly and severally liable with the local treasurer or other accountable officer for the sum or property so improperly used, applied or deposited.