Satisfaction of judgment recovered against treasurer or other officer.
Section 310
SEC. 310. Satisfaction of judgment recovered against treasurer or other officer. — When an action is brought against any revenue officer to recover damages by reason of any act done in the performance of official duty and the Collector of Internal Revenue is notified of such action in time to make defense against the same, through the Solicitor-General, any judgment, damages or costs recovered in such action shall be satisfied by the Collector of Internal Revenue upon approval of the Department Head, or if the same be paid by the person sued, shall be repaid or reimbursed to him. No such judgment, damages, or costs shall be paid or reimbursed in behalf of a person who has acted negligently or in bad faith, or with willful oppression.