Section 27
SEC. 27. Every officer of the municipality shall, at the expiration of his term, deliver to his successor in office, who shall receipt.for the same in duplicate, all property, books, and effects of every description in his possession belonging to the municipality or pertaining to his office. One copy of the receipt shall be delivered to the retiring officer and the other copy shall be filed with the municipal treasurer. Upon the refusal of the retiring officer to comply with this provision, he shall be liable for all damages caused thereby and to such penalty as may be by ordinance prescribed.