(a) If any discrepancies are found in the accounts of an officer, the Auditor of State and the county clerk shall immediately notify the bonding company, and the penalties as prescribed in §§ 26-39-215, 26-39-501, and 26-39-502 shall not apply until sixty (60) days have expired from the official notification.
(b)
(1)
(A) If the accounts are found to be correct, then, after final settlement has been made, the county clerk shall issue a quietus to the officer and shall forward a copy to the Auditor of State.
(B) Issuance of a quietus shall automatically release bondsmen or sureties of the official from any and all liability on the bond in force for the term or part thereof covered by the final settlement.
(2) However, if any discrepancy is found in the account of the county clerk or circuit clerk, the county judge shall immediately notify the bonding company.