Section 45
SEC. 45. Whenever any person accountable for public money neglects or refuses to pay into the Treasury, when required to do so. the sum or balance certified to be due upon the adjustment of his account, the Auditor shall request the Secretary of Finance and Justice to direct the institution of suit against the officer and his sureties for the recovery of the same, with interest at six per centum per annum from the date of the Auditor's written demand until it shall be paid into the Treasury.