27.10  Obligation as to claims; how discharged.--The charges mentioned in s. 17.20 shall be evidence of indebtedness on the part of any state attorney against whom any charge is made for the full amount of such claim to the state until the same shall be collected and paid into the treasury or sued to insolvency, which fact of insolvency shall be certified by the circuit judge of his or her circuit, unless said state attorney shall make it fully appear to the Department of Banking and Finance that the failure to collect the same did not result from his or her neglect.