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CHAPTER 7-23

ACCOUNTING FOR COUNTY FUNDS

7-23-1 to 7-23-4. Repealed.
7-23-5      Annual examination and accounting for tax sales and receipts.
7-23-6      Settlement by county officers for funds received--Payment into treasury.
7-23-7      Adjustment of accounts of delinquent officers--Forfeiture for delinquency.


     7-23-1 to 7-23-4.   Repealed by SL 1975, ch 76, § 12.


     7-23-5.   Annual examination and accounting for tax sales and receipts. It shall be the duty of the board of county commissioners, at each annual meeting of such board to examine the county treasurer's "tax-sale book" and "stub receipts," and ascertain the amount of redemption money in the treasury and compel such treasurer to account for the same.

Source: SL 1879, ch 49, § 10; CL 1887, § 616; RPolC 1903, § 856; RC 1919, § 5892; SDC 1939, § 12.1907.


     7-23-6.   Settlement by county officers for funds received--Payment into treasury. All treasurers, sheriffs, clerks, constables, and other officers chargeable with money belonging to any county shall render their accounts to and settle with the board of county commissioners at the time required by law and pay into the county treasury any balance which may be due the county, take duplicate receipts therefor, and deposit one of the same with the county auditor within five days thereafter.

Source: SL 1868-9, ch 4, § 36; SL 1874-5, ch 27, § 35; PolC 1877, ch 21, § 51; CL 1887, § 615; RPolC 1903, § 855; RC 1919, § 5891; SDC 1939, § 12.1907.


     7-23-7.   Adjustment of accounts of delinquent officers--Forfeiture for delinquency. If any person thus chargeable shall neglect or refuse to render true accounts or settle, such board shall adjust the accounts of such delinquent according to the best information it can obtain, and ascertain the balance due the county, and order suit to be brought in the name of the county therefor; and such delinquent shall not be entitled to any commission and shall forfeit and pay to the county a penalty of twenty percent on the amount of funds due the county.

Source: SL 1868-9, ch 4, § 37; SL 1874-5, ch 27, §§ 36, 37; PolC 1877, ch 21, § 52; CL 1887, § 617; RPolC 1903, § 857; RC 1919, § 5893; SDC 1939, § 12.1907.


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