When the county treasurer at any time fails to pay any order which is entitled to payment, any other legal demand upon him, or any balance that is in his hands to his successor or to the person entitled to receive it, the county governing authority may issue execution against him and his sureties for the amount due, as against a defaulting tax collector.
(Laws 1825, Cobb's 1851 Digest, p. 212; Code 1863, § 540; Code 1868, § 604; Code 1873, § 563; Code 1882, § 563; Civil Code 1895, § 469; Civil Code 1910, § 585; Code 1933, § 23-1611.)