A commissioned officer responsible or accountable for state funds or state property, or property or funds of the United States, intended and issued for use in the military service, issued or entrusted to him or her by the adjutant general or the United States property and fiscal officer, or acquired by transfer, inventory, or purchase, from any state fund or from any annual allowance of state funds or acquired in any other manner, who may tender his or her resignation and whose accounts are not settled, may be relieved from active duty and held as a supernumerary officer pending settlement of his or her accounts; and when so relieved from active duty, the office in which he or she is so commissioned or to which he or she has been assigned shall be considered as vacated: provided, that a commissioned officer so held as a supernumerary officer shall be amenable to court-martial for military offenses to the same extent and in like manner as if upon the active list of officers.