Minn. Stat. § 387.06
If any sheriff or deputy shall fail to settle with and pay over to the county board, according to law, any money collected or received for the use of, or belonging to, the county or shall fail to settle with and pay over to the person entitled thereto any money the sheriff may have collected or received by virtue of any execution, process, judgment, order, or decree, or in any other way by virtue of office, such board or person may proceed against such sheriff or deputy in a summary manner before the district court, by an order to show cause why the sheriff should not pay over such money; and, upon the hearing thereof, the court may order such sheriff or deputy to pay to such board or person the amount found due, with 20 percent thereon as damages for such failure, together with the costs of the proceedings; and, upon failure to comply with such order, such sheriff or deputy may be committed to jail as for a contempt.
Minn. Stat. § 387.06
(909) RL s 551; 1986 c 444