Whenever any officer in the service of the government, to disburse the public money appropriated for a branch of the public service, fails to render his accounts, or to pay over, in the manner and in the times required by law, or by the regulations of the department to which he is accountable, any sum of money remaining in his hands, it shall be the duty of the Government Comptroller of the Virgin Islands to cause to be stated and certified the account of such delinquent officer to the United States attorney, who is authorized and required immediately to proceed against such delinquent officer, in the manner directed in sections 3325–3330 of this title.