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Vt. Stat. Ann. tit. 32, § 4696

Distraint of collector’s property

When an officer serving such extent distrains the property of the collector, the mode of notifying, advertising, and selling and the time for redemption shall be the same as in cases of sheriffs who do not execute or return an extent. Such collector shall be committed to jail for want of goods, chattels, or estate.

Official source: Vermont General Assembly. Reproduced from public-domain Vermont statutes; confirm against the official source for the current text. Not legal advice.