If the Treasurer goes out of office, the Treasurer shall exhibit to the Treasurer's successor a true and particular account of the money received and paid out since the last examination of the Treasurer's books and accounts as provided in section 801 of this title, and, within 10 days after the Treasurer's successor is declared elected or is appointed, with the successor and the Auditor, the Treasurer shall adjust and strike the balance found against the Treasurer within such time as is prescribed by the Auditor, or be liable for that balance to the State in a civil action.
32 V.S.A. § 103