3323

Whenever any collector of the revenue, receiver of public money or other officer who has received the public money before it is paid into the treasury of the Virgin Islands, fails to render his account, or pay over the same in the manner or within the time required by law, it shall be the duty of the Government Comptroller to cause to be stated the account of such officer, exhibiting truly the amount due to the Virgin Islands, and to certify the same to the United States attorney for the Virgin Islands, who shall issue a warrant of distress against the delinquent officer and his sureties, directed to the marshal of the district court.