The sheriff is accountable to the county commissioners for money in his hands belonging to or for the use of the county, and for fines, forfeitures and costs, for which warrants or other process are issued to him by the clerk, unless he satisfies the commissioners that the same have not been and cannot be collected.
Source. RS 178:24. CS 189:24. 1865, 4077:7. GS 197:13. GL 216:13. PS 212:12. PL 324:15. RL 380:15.