Section 30
SEC. 30. Any officer or agent whose duty it is to collect and receive moneys arising from the revenues of the Insular Government, or moneys accruing to the same, of whatever kind, and to make disbursements of such moneys for any purpose, who shall fail to render complete accounts of such receipts and disbursements to the Auditor, or to transmit the same within ton days after the expiration of the month to which they pertain, or shall neglect to render the same when requested to do so. shall be subject to such penalties as may be proscribed by law. and the Auditor may request the Secretary of Finance and Justice to direct prosecution here-under, and under Act Numbered Seven hundred and forty-nine, in any case which in his. judgment may seem to require such action.