Every person charging fees shall, if required by the person paying them, give that person a receipt therefor, setting forth the items, and the date of each.

[C51, §2549; R60, §4157; C73, §3836; C97, §1294; C24, 27, 31, 35, 39, §1223; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §79.6] C93, §70A.6