A. County and precinct officers entitled to receive or collect fees, except notaries public, shall file on the first day of the month an itemized statement of all fees earned during the last month in the conduct of their official duties with the clerk of the board and the county treasurer, and all fees earned, as shown by the statement, shall be paid into the county treasury at the time of filing the statement.

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B. The sheriff of a county in which prisoners of the United States are received or kept shall in like manner pay into the county treasury the money received therefor.