(a) All justices of the peace are prohibited from collecting fines, penalties, and forfeitures.

(b) Quarterly on the first Mondays in July, October, January, and April, all constables or other collecting officers of any township shall turn over to the county treasurer of their respective counties all fines, penalties, and forfeitures, less the commission due the officers, which shall be three percent (3%) for constables on the amount collected by them, taking duplicate receipts therefor, one (1) of which shall be immediately filed with the clerk of the county court of their respective counties.

(c)

(1) On or before the first Mondays of July, October, January, and April of each year, the clerks of the county courts shall audit the accounts of constables and other collecting officers referred to in subsection (b) of this section. To that end, the clerks of the county courts shall open a separate account with each of the officers in a book to be kept by the clerks for that purpose.

(2) They shall charge the collecting officer with the amount of fines, penalties, and forfeitures adjudged against defendants in justice of the peace courts or other courts in the county, excepting only circuit courts, as shown by the transcript of the judicial officers on file in the offices of the clerks of the county courts.

(d) The clerks of the county courts shall further charge the county treasurer with all fines, penalties, and forfeitures turned over by constables and other collecting officers in pursuance of the provisions of this section.

(e)

(1) The constables and other collecting officers shall not be credited with any deficits as to fines and penalties unless they shall be able to show the death of the party against whom the fine or penalty was adjudged or that imprisonment in default of the payment of fine has been complied with in accordance with the provisions of the criminal law.

(2) The constables and other collecting officers shall not be credited with any deficit on forfeited bail bonds or recognizances unless the return of the officer serving the execution in the case shall show that the defendant had no property subject to execution. In that case, a certified copy of the return shall be filed with the clerk of the county court by the officer charged with the collection.

(f)

(1) At the commencement of each session of the circuit court of the clerk's county, the clerk of the county court shall furnish the prosecuting attorney with a written statement of all deficits of constables and other collecting officers on account of fines, penalties, and forfeitures.

(2) It shall be the duty of the prosecuting attorney to bring suit against the constables and collecting officers and their securities for the deficiency due and also to prosecute the officers by indictment for malfeasance in office.