If a sheriff or deputy fails to pay over to the county, according to law, any money collected or received by the sheriff or deputy for the county, or fails to pay over to the person entitled thereto any money collected or received by the sheriff or deputy by virtue of the sheriff’s or deputy’s office, the county attorney of the county, or such person entitled thereto, may proceed against the sheriff or deputy in the superior court, by an order to show cause why the sheriff or deputy should not pay over the money. Upon the hearing, the court may order the sheriff or deputy to pay to the county or person the amount found due, with not to exceed twenty-five per cent thereof as damages for the failure, together with the costs of the proceeding. Upon failure to comply with the order the sheriff or deputy may be committed to jail as for contempt. When the sheriff is so committed, and remains committed for sixty days, the sheriff’s office is vacant.

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