9-1-405. Setoffs in suits by state.
(a) In all suits brought in behalf of the state no debt or claim shall be allowed against the state as a setoff unless:
(i) The debts or claims were exhibited to the auditor and by him allowed or disallowed; or
(ii) It is proved to the court that the defendant at the time of trial possesses vouchers which he could not produce to the auditor or that he was prevented from exhibiting the claim to the auditor by absence from the state, sickness or accidents.