1. (a) Every public officer who receives or distributes public funds shall:

   1. (1) keep a cashbook into which the public officer shall enter daily, by item, all receipts of public funds; and
   2. (2) balance the cashbook daily to show funds on hand at the close of each day.
2. (b) The cashbook is a public record and is open to public inspection in accordance with IC 5-14-3 .
3. (c) A person who violates this section is subject to IC 35-44.2-2-2 .

As added by P.L.19-1987, SEC.7. Amended by P.L.126-2012, SEC.21; P.L.32-2019, SEC.9.