Section 944. Power of county court upon default of collecting officer

1.
  If any collecting officer shall neglect or refuse to pay over the moneys
  collected by him to any of the persons to whom he is required to pay the
  same by his warrant, or to account for the  same  as  unpaid,  upon  the
  verified  application  of  the  county  treasurer stating the facts, the
  county court shall make an order directed to the sheriff of the  county,
  commanding  him  to levy against the property of the collecting officer,
  personal and real, to raise the amount not accounted  for  and  pay  the
  same  to  the  county  treasurer within sixty days from the date of such
  order.
    2. The sheriff shall levy against such property,  and  shall  pay  any
  moneys  received  therefrom to the county treasurer, after deducting one
  per centum of the amount collected as his fee. The sheriff  shall  state
  the  amount  collected in his return, which shall be made as in the case
  of an execution, and the county treasurer shall give notice to the  city
  or town of any amount which may remain due from such collecting officer.
    3.  The  county  treasurer shall pay over the moneys received from the
  sheriff in the manner directed by the warrant to the collecting officer;
  provided, however, that if the entire amount  due  from  the  collecting
  officer  shall  not  be  collected on such warrant, the county treasurer
  shall in the case of a town first  retain  the  amount  payable  to  the
  county before making any payment to the town.
    4.  If  the  whole  or  any part of the amount due from the collecting
  officer is not thus collected, the county treasurer shall give notice of
  the amount still due to the mayor of the city or the supervisor  of  the
  town,  as  the  case  may  be.  The  mayor or supervisor shall cause the
  undertaking of the collecting officer to be  prosecuted,  and  shall  be
  entitled to recover thereon the sum due from the collecting officer with
  costs  of  the  action. The moneys received shall be applied and paid in
  the same manner as they should have been by the collecting officer.