Section 57
SEC. 57. (a) In case the provincial treasurer shall fail to pay over to the township treasurer the amount collected by him, or which should have been collected as required by this Act, the town-ship shall at once proceed, through the provincial fiscal, by action against the provincial treasurer upon his official bond, which by law he shall be required to give before entering upon the duties of his office, to recover the amount thus in default. (b) At the termination of the period of collection as fixed by this Act the provincial treasurer shall return to the council an account of those taxes that could not be collected, and such treasurer will not be held liable for the uncollected portion unless because of negligence or bad faith on his part or on the part of his deputy or deputies. (c) The proceedings under (a) and (b) shall not prevent criminal prosecution for such default where the Penal Code and the circumstances justify it.