The city has received some of the taxpayer's money back but are looking to get the rest back by turning their attention to Cooper's past and present family members.
At Monday's City Commission meeting, the Commission voted unanimously to seek litigation against Cooper's family.
"Even if they unknowingly received benefit from those funds. They're funds they should not be benefiting from. They are funds from taxpayers of Bowling Green, and we intend to do everything we can to recoup as much of those funds as we can," says Commissioner Brian "Slim Nash.
The city's order to seek possible litigation against Cooper's family is taking its toll on the Cooper family.
According to the family's spokesperson, Alan Simpson, "The family's very upset because they had no knowledge of any of this. The family was as surprised as anyone else."
Simpson says the family has already given the city all they can by auctioning off Davis Cooper's property including his two homes and his vehicles.
The Commission says it will continue its inquiry into where the money is located and what form it may be found in.
Nash adds, "We are unsure what form the money may be in. Whether they are in gifts given by Cooper to other family members, whether it was in property purchased by Mr. Cooper for other family members, or if it was cash given by Mr. Cooper to other family members to do with it what they wanted.
"It’s not a fair move. If I do something wrong, don't blame my family and that’s how Mr. Cooper feels too. His family didn't do anything wrong," says Simpson.
Nash says the case won't be an easy one to proceed with, but in they say in the end it will be to the benefit of all Bowling Green citizens.
"We have a lot of dots to connect. It will be an d can be a difficult case to prove, but we do believe we'll be successful in the final outcome otherwise we wouldn't be pursuing it."
The commission also notes that this is not a scare tactic but simply a way for the city to get back the millions of dollars still missing from Cooper's 20 years in office.