Title 45, Chapter 8, Section 20
( 45-8-20)
If it shall become known to the official or authority having
jurisdiction to cite for accounting that a collecting officer or
officer to hold public funds has been guilty of any default or
breach of duty as to any tax, revenue, or public funds; or that any
bank or depository in which any tax, revenue, or other public funds
have been deposited has failed in business or has failed to pay over
on demand any such fund so deposited with it, or, whether default is
alleged or not, upon the surety on any bond of the kind dealt with
in this chapter, whether of an officer, bank, or depository, filing
with such official or authority having jurisdiction to cite for
accounting a petition asking for the settlement of the accounts of
such principal, it is the duty of such official or authority to cite
such officer, bank, or depository and their sureties to come before
the official or authority having jurisdiction over the accounting,
on a day named, to make an accounting or settlement and to show
cause why execution should not issue, if any default be found. Such
official shall cause such citation to be served at least ten days
before the hearing, unless such service be waived, or the
respondents consent in writing to shorter notice. It is not
necessary to issue or serve the citation or notice to or upon any
principal or surety who has filed or has joined in filing the
petition for citation, nor is it necessary personally to serve such
citation upon any officer or other person who, by absconding,
absence from the state, or otherwise, prevents personal service; but
it is sufficient in such cases to perfect service by leaving a copy
of the citation at the most notorious place of abode of such
absconding or absent person. |