Section 2
SEC. 2. Any disbursing officer who willfully fails or neglects to withhold pay or salary as directed by the Civil Governor shall be deemed liable for the amount on his official bond, and in any case where such officer or employee whose pay or salary is withheld under the provisions of this Act shall refuse or fail to sign proper receipts to the disbursing officer for pay or salary due but withheld under the provisions of this Act, the disbursing officer may take credit in his account for any such sum paid for the benefit of such officer or employee, supporting such credit by a voucher reciting the order of the Civil Governor directing that such pay or salary be withheld, and the receipt of the officer of the United States Government authorized to receive the amount.