32 V.S.A. § 107 — Books and records delivered to successor

At the time of adjusting his or her account or within 10 days after his or her term
of office expires, such retiring Treasurer shall deliver to his or her successor the
books of account, memorandum or registry, the bonds, bills, notes, obligations, contracts,
securities, and other instruments or papers belonging to the State Treasury and, for
each month’s default thereof, shall be fined $2,000.00.