1124. Arrears due under the apportionment or the special collection roll of the sheriff, belong to the municipality on whose behalf they should be levied, and may be recovered by such municipality, in the same manner as any other municipal tax.
If any surplus remains in the hands of the sheriff, it belongs to the municipality.
M.C. 1916, a. 822; 1996, c. 2, s. 455.