Section 62
SEC. 62. (a) In case the provincial secretary-treasurer shall fail to pay over to the treasurer the amount collected by him, or which should have been collected as required by this Act, the township shall at once proceed, through the provincial fiscal, by action against the provincial secretary-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 secretary-treasurer shall return to the council an account of those taxes that could not be collected, and such secretary-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.