It shall be the duty of all state, county, city and precinct officers, who receive fees for services in an official capacity, or who receive public moneys for safekeeping, to at all times keep a public account of the same, consisting of a day book and ledger in which shall be entered all receipts of fees or moneys, with a brief statement of from whom and on what account the same were received; and a like account of all disbursements of such moneys, and to whom and on what account the same were paid. A failure to comply with the requirements of this section shall subject the offender, upon conviction, to the payment of a fine not exceeding three hundred dollars, or to imprisonment in the county jail for a period not exceeding six (6) months, or to both such fine and imprisonment.