In the Decentralized Roman Tax System, If Provincial Officials (Decurions)

In the decentralized Roman tax system, if provincial officials (decurions) failed to collect enough funds, they were

A) executed unless they had been victims of drought or other natural catastrophic events.
B) replaced by officials sent directly from Rome, who did not shrink from using Roman troops to extract the taxes.
C) expected to make up the shortfall from their own personal resources.
D) removed from office and exiled to another province.