The Vermont Statutes Online
Subchapter 005 : Auditors and Audits(Cite as: 24 V.S.A. § 1686)
§ 1686. Penalty
(a) At any time in their discretion, town auditors may, and if requested by the selectboard, shall, examine and adjust the accounts of any town officer authorized by law to receive or disburse money belonging to the town.
(b) If the town has voted to eliminate the office of auditor, the public accountant employed by the selectboard shall perform the duties of the town auditors under subsection (a) of this section upon request of the selectboard.
(c) Any town officer who willfully refuses or neglects to submit his or her books, accounts, vouchers, or tax bills to the auditors or the public accountant upon request, or to furnish all necessary information in relation thereto, shall be ineligible to reelection for the year ensuing and be subject to the penalties otherwise prescribed by law.
(d) As used in this section, the term "town officer" shall not include an officer subject to the provisions of 16 V.S.A. § 323. (Amended 1997, No. 83 (Adj. Sess.), § 7; 2011, No. 129 (Adj. Sess.), § 31, eff. July 1, 2013; 2011, No. 155 (Adj. Sess.), § 28.)