Whenever any person accountable for public money, neglects or refuses to pay into the treasury the sum or balance reported to be due the Virgin Islands, upon the adjustment of his account, the United States attorney for the Virgin Islands shall institute an action for the recovery of the same, adding to the sum stated to be due on such account, the commissions of the delinquent, which shall be forfeited in every instance where an action is commenced and judgment obtained thereon, and an interest of 6% per annum, from the time of receiving the money until it shall be repaid into the treasury.