§7-5-13. Failure to account for taxes or moneys.
If any officer whose duty it is to collect or disburse any
state, county, district or municipal taxes or moneys, shall fail to
pay over and account for the same, or any part thereof, as required
by law, in any year, the proper state, county, district, or
municipal authority or authorities may withhold from such officer
the collection of any such taxes or moneys, or the disbursement
thereof, for the next succeeding year, and may appoint a collector
or disbursing officer of such taxes or moneys in lieu of such
officer in such manner as is or may be prescribed by law. The
court, board, council, officer or officers making such appointment
shall take from such collector or officer a bond with good
security, in a penalty double the amount of the moneys which will
probably come into his hands by virtue of his appointment, payable
to the state of West Virginia, and conditioned as the law directs.