11-494
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11-494. Receipts for monies received; violation; classification A. The treasurer shall issue a receipt for all monies the treasurer receives as treasurer or as tax collector except tax payments made by check which shall be received pursuant to section 42-18055. The receipts shall be in a standard format, numbered consecutively, issued in their serial order and signed or validated by the treasurer. At the time of issuance the treasurer shall deliver one copy of the receipt to the person paying the money, one copy to the clerk of the board, who shall immediately charge the treasurer with the amount of the receipt, and, in the case of school district deposits, one copy to the county school superintendent. The treasurer shall retain the original receipt. B. An officer violating this section is guilty of a class 2 misdemeanor. |