36 M.R.S. §898: Tax collector to account when taken on execution

When any tax collector is taken on execution under section 895, the municipal officers may demand of the tax collector a true copy of the tax lists, with the evidence of all payments made on those tax lists. If the tax collector complies with this demand, the tax collector must receive such credit as the municipal officers, on inspection of the tax lists, adjudge the tax collector entitled to, and the tax collector shall account for the balance; but if the tax collector refuses, the tax collector must forthwith be committed to jail by the law enforcement officer who took the tax collector or by a warrant from a justice of the peace, there to remain until the tax collector complies.