(A) All elective and appointive officers shall be strictly accountable for all fees and moneys collected by or paid to them or to any deputy or assistant in their respective departments.
(B) It shall be the duty of every officer who is authorized to receive any fees for official services of himself or herself or his or her deputies or assistants, or of any officer or his or her deputies or assistants who are authorized to make any collections to keep a cash book in which shall be entered an exact and full account in detail of all fees, commissions, compensations or collections of whatever nature or kind with the date collected, the name of the payer and the nature of the collection in each case.
(C) All blank receipts, permits, certificates of license or other blank forms and tags and metallic plates which are intended to facilitate or place a check upon the collection of the revenue shall be subject to the approval of the Clerk and shall be provided by him or her as directed by the Council and remain in his or her custody for issuance as may be required.
(D) (1) The Clerk shall deliver the blank receipts, permits, certificates of license or other blank forms and tags and metallic plates to the proper officers as may be required and shall take receipts therefor.
(2) All officers shall be accountable to the Clerk, as hereinafter provided, for the blank receipts and other forms and tags and metallic plates.
(E) (1) Receipts in triplicate shall be issued on forms provided by the Clerk for all fees and moneys collected by or paid to any officer, deputy or assistant.
(2) The original receipt shall in all cases be given to the person making payment and the duplicates shall, at the close of each day’s business, be filed with the Clerk and the triplicate shall be retained by the officer issuing the receipt.
(1974 Code, § 3-1-6)