§ 103. Account with successor
If the treasurer goes out of office, he or she shall exhibit to his or her successor a true and particular account of the money received and paid out since the last examination of his or her books and accounts as provided in section 801 of this title, and, within 10 days after his or her successor is declared elected or is appointed, with such successor and the auditor, he or she shall adjust and strike the balance found against him or her within such time as is prescribed by the auditor, or be liable therefor to the state in a civil action.