MEMPHIS, Tenn. (WREG)— A former Tipton County Sheriff’s Office deputy has been indicted on several counts after a reported fraudulent car sale.

Former deputy Daniel Jacobs and his acquaintance Jacob Gardner were indicted after an investigation by the Tennessee Comptroller’s Office.

The Comptroller’s Office says the investigation started after officials with the sheriff’s office reported a “questionable transaction” related to the sale of a 2010 Lincoln MKZ.

Photo courtesy of the Tennessee Comptroller’s Office

The car was posted on website. According to the Comptroller’s Office, the sheriff’s office uses the website to sell “seized assets that have been awarded to the TCSO as well as surplus or obsolete TCSO assets.”

Jacobs, who reportedly worked as the evidence custodian for the sheriff’s office, had access to the website’s administrative account.

Jacobs is said to have listed the car on the website at 1:20 a.m. June 10, 2021. Gardner reportedly bought the vehicle 38 seconds later using a “buy now” option.

The Comptroller’s Office says Gardner paid $500 for the car.

When the sale was discovered, officials with the sheriff’s canceled it and returned Gardner’s $500. The car was reportedly sold for $2,853.83 on October 14, 2021.

The Comptroller’s Office says Jacobs admitted to selling the car so that Gardner could buy it for Jacob’s personal use.

Jacobs has been indicted on one count of official misconduct, one count of attempted theft of property over $2,500, and one count of computer crimes over $2,500.

Gardner was also indicted for one count of attempted theft of property over $2,500.

“We recommend the sheriff’s office establish a written policy for how the sale of assets should be handled through online platforms,” Comptroller Jason Mumpower said in a statement released Thursday. “This policy will provide guidance to employees and decrease the risk of improper activity. I’m pleased to note that TCSO officials indicate they will address this issue.”