SETTLEMENT  O?   STATE  TAXES. 621

§  758b. Penalty. Any  officer  who  shall  refuse  or  neglect,
for  the  period  of  ten  days  after  the  same  shall  become  due,  to  make
the  return  and  payment  as  required  by  the  preceding  section  of
this  act  shall  forfeit  his  fees  and  commissions  on  the  whole  amount
of  money  collected  during  the  month,  and  shall  be  subject  to  a
penalty  of  ten  per  centum  which  shall  be  added  to  the  amount
of  tax  found  due.®

§  758c. Accounting  officers  may  examine  accounts  of
county  and  city  officers  refusing  to  make  return  or  pay-
ments, and  settle  accounts  against  them. The  auditor  gen-
eral or  state  treasurer,  or  either  of  them,  or  any  agent  appointed
by  them  or  either  of  them,  are  hereby  authorized  to  examine  the
books  and  accounts  of  any  county  or  city  officer  who  shall  re-
fuse or  neglect  to  make  the  return  and  payment  as  required  by
the  first  section  of  this  act,  and  upon  information  obtained  from
such  examination  the  auditor  general  and  state  treasurer  shall
settle  an  account  against  such  officer  in  the  usual  manner  for  the
settlement  of  public  accounts,  and  in  the  settlement  of  said  ac-
counts shall  add  not  to  exceed  fifty  per  centum  to  the  amount  of
the  tax  to  provide  for  any  losses  which  might  otherwise  result  to
the  Commonwealth  from  neglect  or  refusal  of  the  said  officers  to
furnish  the  return.^^

§  768d. Collection  of  overdue  accounts — ^Interest. If
the  amount  of  an  account  settled  in  accordance  with  the  preceding
section  of  this  act  shall  not  be  paid  in,  to  the  state  treasury
within  fifteen  days  from  the  date  of  settlement  of  said  account,
then  the  same  shall  be  placed  in  the  hands  of  the  attorney  general
for  collection  and  shall  bear  interest  from  fifteen  days  after  date
of  settlement,  at  the  rate  of  twelve  per  centum  per  annum,  and
if  the  auditor  general  and  state  treasurer  or  either  of  them,  shall
deem  it  conducive  to  the  public  interest  to  proceed  immediately
upon  said  account  against  the  sureties  of  the  said  officer,  they
shall  so  instruct  the  attorney  general,  who  shall  proceed  in  ac-
cordance' with  such  direction  received  from  them,  or  either  of
them.ii

§   758e. Repealing  clause. All  acts  or  parts  of  acts  incon-

•Sec. 2,  Act  of  May  24,  1893,  '  "Sec. 4,  Act  of  May  24,  1893,
P. 