A. When money or other property is taken from a defendant arrested upon a charge of a crime or public offense, the officer taking it shall at the time make duplicate receipts therefor, specifying particularly the amount of money or the kind of property taken. The officer shall deliver one receipt to the defendant and shall file the other forthwith with the magistrate or clerk of the court to which the officer makes the return of arrest.

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B. When such money or property is taken by a police officer of an incorporated city or town, he shall deliver one receipt to the defendant and the other, with the property, forthwith to the clerk or other person in charge of the police office in the city or town.