2005 Vermont Code - § 4691. — Collector\'s liability generally

§ 4691. Collector's liability generally

A collector who unlawfully neglects to collect and pay over a tax delivered to him shall be accountable for such tax or the arrearages thereof to the treasurer, selectmen, trustees, committees or other persons authorized to receive the same. Such persons may, and, upon the receipt of a petition from the director alleging that such collector has unlawfully neglected to collect and pay over a tax delivered to him, shall cite him to appear before a justice residing in an adjoining town, to show cause why an extent should not be issued against him for such arrearages and the costs of such proceedings. Such citation shall be served at least six days before the time appointed for hearing the same. (Amended 1977, No. 105, § 14(a).)