Section 9

has failed to collect any moneys owing to the Government Agency for the collection of which he is or was responsible;

is or was responsible for any improper payment of moneys of the Government

Agency or for any payment of moneys which is not duly vouched;

is or was responsible for any deficiency in, or the destruction of, any moneys, stamps, securities, stores, or other property of the Government Agency;

being or having been an accounting officer, fails or has failed to keep proper accounts or records;

has failed to make any payment, or is or was responsible for any delay in the payment of Government Agency to any person to whom such payment is due under any law or under any contract, agreement or arrangement entered into between that person and the Government Agency, and if a satisfactory explanation is not, within a period specified by the Commissioners furnished to

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the Commissioners with regard to the failure to Collect, improper payment, payment not duly vouched, deficiency or destruction, or failure to keep proper accounts or record, or failure to make payment, or delay in making payment, the

Commissioners may surcharge against the said person a sum not exceeding the amount of any such amount not collected, such payment, deficiency, or loss or the value of the property destroyed, as the case may be; and with regard to the failure to keep proper accounts or records, or the failure to make payment, or the delay in making payment, the Commissioners may surcharge against the said person such sum as the Commissioners may think fit.

Interpreters.