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.