Section 158. Neglect or refusal to prosecute

If the town superintendent
  shall neglect or refuse to prosecute for any penalty, knowing  the  same
  to  have  been  incurred, he shall be liable to a penalty of ten dollars
  for every such neglect or refusal, which shall be recovered by action in
  the name of the town, by the supervisor, or by any taxpayer of the  town
  who shall indemnify the town for the costs and expense of the action, in
  such manner as the supervisor may approve.