Section 40-1-26
Falsely and fraudulently procuring state warrants.
Any person who fraudulently obtains from the Comptroller under the provisions of this title any duplicate warrants upon the Treasury of the State or who shall with intent to defraud obtain any warrants to which he is not entitled must, on conviction, be punished as if he had stolen the amount specified in the warrant.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §905.)