Athens County Sheriff Pat Kelly was served with a 25 count indictment by the Ohio Attorney General's Office on Friday.
10TV was with Kelly when he received the grand jury court documents.
The charges include 13 counts of Theft In Office, 4 counts of Theft, Engaging In A Pattern of Corruption, Money Laundering, Tampering with Evidence, Tampering with Records, Perjury, Failure to Keep Cashbook, Obstructing Official Business, and Dereliction of Duty.
During a news conference, Ohio Attorney General Mike DeWine called it, "a sad day for the county, a sad day for the state."
Kelly has been the subject of an ongoing investigation since June. A grand jury has met several times to review the case.
The Ohio AG says the investigation began due to an assault claim, but the grand jury did not return an indictment for assault.
Kelly released the following statement to 10TV: "Sadly, the Attorney General's obsession with the following political agenda suggests that their leadership is not up to the kind of honest investigation and oversight that would lead to a clear and just assessment of the facts presented. I have not committed or attempted to commit a criminal act, nor have any of my employees. After two years of accusations and suppositions in an attempt to overturn the results of this past election, in which the majority of Athens County voters cast their confidence in me, we will now discuss this injustice in a court setting where the facts will be presented."
In response to question about the sheriff's claims that this is all political, Dewine says he was asked to investigate and that it is not personal.
State Auditor Dave Yost released a statement that said the indictment was the result, in part, to findings from a 2011-2012 audit. He said it was found that Kelly improperly paid for personal clothing, meals and party supplies with public funds.
“Attorney General DeWine and his team have shown their commitment to justice with a long, determined investigation,” Yost said. “This indictment shows that no one is above the law."