All payments of taxes imposed by this article shall be made by bank draft, certified check, cashier's check, money order or certificate of deposit to the Treasurer, who shall issue his receipts therefor to the taxpayers, which moneys shall be kept and accounted for as provided by law.
In addition to mailing the returns and payments, they may be delivered to the Treasurer's office, in which latter event payment may be by cash. (3-27-75 )