SECTION 32.  Remedies for failure to collect, account for or pay over money. 
   If the treasurer, or other individual designated, shall fail to collect, account for or pay over all or any of the money with which he may be chargeable, belonging to the city, according to the conditions of his bond and the orders of the common council, it shall be lawful for the common council to recover the same, in the name of the city, by civil action in the circuit court of Wetzel County or, where the sum does not exceed three hundred dollars, by suit before a justice of the district in which the city or the major portion of the territory thereof is located, against the treasurer, or other designated individual, or his sureties, or any or either of them, or his or their executors or administrators.