Section XXXII Officers refusing to make out Accounts and deliver up Documents may be committed to Prison.

If any such Officer summoned as aforesaid refuse to make out such Account in Writing, or to produce and deliver to the Sheriff or Justices the several Vouchers and Receipts relating thereto, or to deliver up any Books, Papers, or Writings, Property, Effects, Matters, or Things, in his Possession or Power belonging to the Commissioners, such Sheriff or Justices may commit such Officer to Gaol, there to remain until he shall have delivered up all the Vouchers and Receipts in his Possession or Power relating to such Accounts, and all the Books, Papers, Writings, Property, Effects, Matters, and Things in his Possession or Power belonging to the Commissioners.