A commissioned officer responsible for Commonwealth funds or Commonwealth property or property of the United States issued to him by the Adjutant General or United States property and disbursing officer, or acquired by transfer, inventory or purchase from annual allowance of Commonwealth funds, who may tender his resignation or who may be relieved from command by competent orders of the Governor, and whose accounts are not settled, may be held as supernumerary pending settlement of his accounts. A commissioned officer so held as supernumerary shall be amenable to court-martial for military offenses to the same extent and in like manner as if upon the active list.
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