Furthermore, this Court previously has indicated that there are various methods of determining what constitutes "paid circulation" within the context of OCGA § 9-13-142, and that the Code does not mandate one method over another. See Southeastern Newspapers Corp. v. Griffin, 245 Ga. 748, 749 ( 267 S.E.2d 21) (1980). Moreover, the third party professional audit of the Champion's circulation figures was performed by a Certified Public Accountant using generally accepted accounting methods, lending further credence to its conclusions.

See 1997 Op. Ga. Att'y Gen. 18; 1965-66 Op. Ga. Att'y Gen. 129-30; 1958-59 Op. Ga. Att'y Gen. 29-30. This figure includes twenty-three cases not discussed elsewhere in this opinion where the sheriff's county-officer status plays a role in the decision: See Cameron v. Lang, 274 Ga. 122, 549 S.E.2d 341 (2001); Seay v. Cleveland, 270 Ga. 64, 508 S.E.2d 159 (1998); Atlanta Journal v. Clarke, 269 Ga. 33, 497 S.E.2d 358 (1998); In re Inquiry Concerning a Judge, 265 Ga. 326, 454 S.E.2d 780, 783 (1995); Hart v. Madden, 256 Ga. 497, 349 S.E.2d 737, 738 (1986); Southeastern Newspapers Corp. v. Griffin, 245 Ga. 748, 267 S.E.2d 21 (1980) (citing two others); Griffin v. Chatham County, 244 Ga. 628, 261 S.E.2d 570 (1979) (county commission may contract on behalf of sheriff); Lovett v. Bussell, 242 Ga. 405, 249 S.E.2d 86 (1978); Wolfe v. Huff, 232 Ga. 44, 205 S.E.2d 254 (1974); Warren, 202 S.E.2d at 409; Kiker v. Worley, 223 Ga. 736, 157 S.E.2d 745, 746 (1967); Reed v. Southland Publishing Co., 222 Ga. 523, 150 S.E.2d 817, 817 (1966); Lewis v. Gay, 215 Ga. 90, 109 S.E.2d 268, 275 (1959); Davis v. Logan, 206 Ga. 524, 57 S.E.2d 568, 569 (1950); Collins v. Mills, 198 Ga. 18, 30 S.E.2d 866, 866 (1944); Seaboard Air-Line R. Co. v. Wright, 157 Ga. 722, 122 S.E. 35, 36 (1924); Rose v. State, 107 Ga. 697, 33 S.E. 439 (1899); Brady v. Joiner, 101 Ga. 190, 28 S.E. 679 (1897); Haralson County v. Kimball, 243 Ga.App. 559, 533 S.E.2d 762 (2000); Malcom v. Newton County, 244 Ga.App. 464, 535 S.E.2d 824 (2000); Mayo v. Fulton County, 220 Ga.App. 825, 470 S.E.2d 258 (1996); Landis v. Rockdale County, 206 Ga.App. 876, 427 S.E.2d 286 (199