(1) Every sheriff shall keep in the sheriff’s office a fee book or a system of receipts which shall be a public record, and in which shall be entered promptly all items of services performed and fees collected, with the name of the person for whom such services were performed, and the amount collected.
(2) The sheriff shall deposit each month with the county treasurer all such sums collected by the sheriff during the month next preceding, except the sums received for the care or preservation of property, and shall take the treasurer’s duplicate receipts therefor, which receipts shall specify the kind of service performed, for whom performed, and the amount received for such service.
(3) The sheriff shall immediately file one of the receipts with the county accountant and, if there is no county accountant, with the county clerk. [Amended by 1983 c.310 §1]
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