§ 158. Neglect or refusal to prosecute. If the town superintendent
shall neglect or refuse to prosecute for any penalty, knowing the same
to have been incurred, he shall be liable to a penalty of ten dollars
for every such neglect or refusal, which shall be recovered by action in
the name of the town, by the supervisor, or by any taxpayer of the town
who shall indemnify the town for the costs and expense of the action, in
such manner as the supervisor may approve.