§ 117. Statements of accounts not rendered. The comptroller shall
state an account against every person who receives moneys belonging to
the state for which he does not account when required, charging him with
the amount received according to the best information which the
comptroller may have in regard thereto, with interest at six per centum
per annum from the time when the same was due and payable, and shall
deliver a certified copy of such account to the attorney-general for
prosecution, and such certified copy shall be presumptive evidence of
the indebtedness of such person to the state for the amount stated
therein. The person against whom an action is brought by the
attorney-general on any such account, shall be liable for and pay the
costs of the action whether final judgment therein shall be against him
or in his favor, unless he is sued as the representative of the person
originally accountable for such moneys.