(a) At any time in their discretion, town auditors may, and if requested by the selectboard, shall, examine and adjust the accounts of any town officer authorized by law to receive or disburse money belonging to the town.(b) If the town has voted to eliminate the office of auditor, the public accountant employed by the selectboard shall perform the duties of the town auditors under subsection (a) of this section upon request of the selectboard.(c)(1) If, after at least five business days following his or her receipt by certified mail of a written request by the auditors or public accountant that is approved and signed by the legislative body, a town officer willfully refuses or neglects to submit his or her books, accounts, vouchers, or tax bills to the auditors or the public accountant, or to furnish all necessary information in relation thereto, that town officer shall be ineligible to reelection for the year ensuing and be subject to the penalties otherwise prescribed by law.(2) A town officer who violates subdivision (1) of this subsection (c) shall be personally liable to the town for a civil penalty in the amount of $100.00 per day until he or she submits or furnishes the requested materials or information. A town may bring an action in the Civil Division of the Superior Court to enforce this subdivision.(d) As used in this section, the term "town officer" shall not include an officer subject to the provisions of 16 V.S.A. § 323.Amended 1997, No. 83 (Adj. Sess.) , § 7; 2011, No. 129 (Adj. Sess.), § 31, eff. 7/1/2013; 2011, No. 155 (Adj. Sess.), § 28; 2017 , No. 27 , § 4, eff. 5/10/2017.