Any collector to whom a tax is committed, who neglects to pay the same to the state, county or town treasurer, or other person to whom the same is payable, within the time limited in his warrant, which shall not be less than 3 months from the delivery of the warrant, except in cases where a shorter time is limited by law, shall be liable to an extent.
RSA 85:4
RS 48:4. CS 51:4. GS 59:4. GL 66:4. PS 66:4. PL 71 :4. RL 86:4.