When requested by notice in writing signed by a majority of the selectboard, the collector of taxes shall pay to the town treasurer the money belonging to the town and the town school district collected by him or her. He or she shall submit his or her tax book and list to the treasurer for inspection and computation. When he or she fails to do so for ten days, he or she shall be fined not more than $100.00.
24 V.S.A. § 1531