(a) Every public officer who receives or distributes public funds shall:(1) keep a cashbook into which the public officer shall enter daily, by item, all receipts of public funds; and(2) balance the cashbook daily to show funds on hand at the close of each day.(b) The cashbook is a public record and is open to public inspection in accordance with IC 5-14-3.(c) A person who violates this section is subject to IC 35-44.2-2-2.As added by P.L.19-1987, SEC.7. Amended by P.L.126-2012, SEC.21; P.L.32-2019, SEC.9.
Indiana Legal Code