(a) A motion lies in favor of the party aggrieved, state, county, corporation, or individual, against any county trustee, assessor of property, revenue collector or commissioner, for moneys in official hands officially, and not paid over or accounted for according to law.
(b) The recovery on such motion shall be the amount not paid over, with interest, and twelve and one-half percent (12½%) damages on the gross amount, and all costs.
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