He is one of 10 people in the 92-year-old's entourage to stand trial in the southwestern city of Bordeaux in an explosive drama involving a bitter mother-daughter feud, unscrupulous friends and a butler's betrayal that briefly dragged in Sarkozy.
The 59-year-old ex-minister stands accused of possessing stolen goods.
Bettencourt's former accountant has accused the man who managed her fortune, Patrice de Maistre, of handing money over to Woerth when he was campaign treasurer for Sarkozy in his 2007 run for office.
"I did not receive cash from Mr. De Maistre to finance this campaign or anything else."
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The affair tarnished the latter half of Sarkozy's presidency and when he lost the 2012 election, he was placed under formal investigation for illegal campaign financing and taking advantage of Bettencourt.
However the charges against Sarkozy were dropped in October 2013 due to lack of evidence.
The trial has already seen other members of Bettencourt's entourage take the stand among them Francois-Marie Banier, a 67-year-old artist who is godfather to Johnny Depp's daughter and who befriended the woman, whom Forbes magazine describes as the world's 10th richest person.
But on Tuesday, the trial zoomed in on the far smaller amount of USD 57,000 that Woerth is suspected of having received from de Maistre.
Bettencourt's former accountant Claire Thibout accuses de Maistre of having asked her in early 2007 to take out 150,000 euros for Woerth.
"It's for Nicolas Sarkozy's campaign," she accuses him of having said. De Maistre denies ever having asked her for the money.