A. Unless the ballot box, election returns and materials are delivered to the county clerk within twenty-four hours after the polls are closed, the vote in the precinct shall not be canvassed or made a part of the final election results except upon order of the district court after finding that the delay in the delivery of materials was due to forces beyond the control of the precinct board [election board].

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B. In precincts not more than thirty-five miles distant from the county clerk’s office, the delivery of the ballot box and election returns and materials shall be made by the presiding judge in person.

C. In precincts more than thirty-five miles distant from the county clerk’s office, the delivery of the ballot box, election returns and materials may be made by special messenger selected by the presiding judge and the election judges.