A. Any default in accounting for or repaying an advance shall render the full amount which is unpaid immediately due and payable with interest at the rate of 10 percent per year from the date of default until repaid. To protect against any losses on account of advances, the city shall have a prior lien against and a right to withhold any and all funds payable or to become payable to such officer or employee to whom such advance has been given.

B. No advance of any kind may be made to any officer or employee at any time when he is delinquent in accounting for or repaying a prior advance. No such advance shall be considered for any purpose as a personal loan to such officer or employee and any unauthorized expenditure of such funds shall be considered a misappropriation of public funds, punishable as provided by Article XI, Section 14, of the State Constitution. [Ord. 9547, 1986; Code 1980 at § 1.20.490].