32 V.S.A. § 4644 — Collector’s duty on vacancy

On demand of such selectboard, trustees, prudential committee, or executive officers,
the collector whose office so becomes vacant shall lodge with the treasurer of the
municipality the tax bills and tax warrants issued to him or her and a list of the
names of all persons included in such tax bills against whom there are unpaid taxes
and the amount due from each. When such collector willfully fails to comply with any
of the provisions of this section, he or she shall be imprisoned not more than five
years or fined not more than $1,000.00, or both. (Amended 1971, No. 199 (Adj. Sess.), § 17.)