Every officer of the Mississippi National Guard shall immediately upon his vacating an office, turn over to his successor, or to such other officer as may be designated by the commander in chief, or other competent authority, all records, retained copies of reports, public funds, and public military property pertaining to his former office or command. Any officer who shall fail or refuse to so turn over public funds or military property or records when called upon to do so, or shall abandon the same, or who shall fail or refuse to account for the same in the proper manner prescribed by law and regulations, shall be subject to trial by court-martial and punished as the court may direct.