When submitting the return to the treasurer, the sheriff shall turn over the full amount collected and provide a receipt for the amount. The treasurer shall issue a receipt to the sheriff for the amount received.

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Source: SL 1915, ch 296, § 6; SL 1917, ch 133, § 3; RC 1919, § 6776; SDC 1939, § 57.1017; SL 1967, ch 323; SL 2018, ch 63, § 55.