Vt. Stat. Ann. tit. 19, § 978

An agent appointed under the provisions of this chapter who willfully or negligently fails to spend the money paid to the agent, or to make return to the commissioners or the court of the amount of money not spent by the agent in making or repairing the highway or bridge, as provided in this chapter, shall be liable to the town in which the highway or bridge is situated in a civil action, for all money paid to the agent and not spent as provided in this chapter.