Sec. 9. An officer of the Indiana national guard charged with the disbursement or safekeeping of public money or of any of the funds authorized to be established by this article who does not:
(1) render to the proper authorities a satisfactory account of the money; or
(2) pay over to a successor the money:
(A) in the officer's hands; or
(B) the officer failed satisfactorily to account for;
shall be proceeded against as is provided in cases of fines by court-martial. The proceedings of the council of administration shall be taken as evidence in the case.