1. The court having the settlement of the accounts of such executor or administrator, assignee, sheriff or receiver shall give credit for the amount thereof; but if the moneys are not paid to the state treasurer, the prosecuting attorney of the county in which the executor or administrator, assignee, sheriff or receiver resides, shall, upon giving ten days’ previous notice of his or her intention so to do, move the court to enter judgment against the executor or administrator, assignee, sheriff or receiver, and his or her sureties, or either of them, for the moneys in his or her possession, together with eight percent per annum thereon from the time the same should have been turned over to the state treasurer until the rendition of the judgment.

2. The court shall determine the case in a summary manner, and if it finds the facts as stated in the motion to be true, and no valid and reasonable excuse for the delay is offered, shall enter judgment accordingly and adjudge the executor or administrator, assignee, sheriff or receiver to pay all costs of the proceedings.