Penalty for failure to render accounts

§ 2404. Penalty for failure to render accounts When a postmaster neglects to render his accounts for one month after the time and in the form and manner prescribed by law and the regulations of the Postmaster General, he and his sureties shall forfeit and pay double the amount of the gross receipts at his office for the period, estimated on the basis of any previous or subsequent equal period of time. If the postmaster or his sureties fail to pay the amount of the forfeiture, the Postmaster General shall request the Attorney General to bring an action on the bond of the postmaster. If, at the time of trial, no account has been rendered, the postmaster and his sureties shall be liable in double the amount estimated by the court or jury to be the gross postal receipts.