In all cases where money has been collected, or shall hereafter be collected by any agent or attorney of the commonwealth of Pennsylvania, and has not been, or shall not hereafter be duly paid over to said commonwealth, the attorney general is hereby authorized to commence an action against said attorney or agent, to enforce the payment of the same, and may proceed to final judgment and execution in the same manner, and with like effect, as is now allowed by law against defaulting public officers.
72 P.S. § 4228