Section 4

Section 4. The state treasurer and auditor general (or any agent appointed by either of them) are hereby authorized to examine the accounts of any county officer who shall refuse to make the returns within the time specified as required by the third section of this act, and upon the report of such agent shall proceed to settle an account against such office in the same manner that accounts are now settled against county officers: Provided, That if the amount of said account is not paid into the treasury within fifteen days from date of settlement, then said account shall be placed in the hands of the attorney general for collection, and shall bear interest from fifteen (15) days after date of settlement at the rate of twelve per cent. Per annum: And provided further, That to every such account settled, fifty percent. on the amount due the commonwealth shall be added, to include any losses which might otherwise accrue to the commonwealth from such neglect or refusal to furnish the returns and pay over the amount found due.