1. A. A municipal official receiving money for the municipality shall make a receipt in not less than duplicate form which shall show the:

   1. (1) amount received;
   2. (2) date of payment; and
   3. (3) account for which payment is made. One copy shall be made available to the person paying money to the municipality.
2. B. In lieu of a receipt, a municipal official may mark "paid" and the date paid on the portion of a municipal utility bill or statement to be retained by the payer and on the portion retained by the municipality.

History: 1953 Comp., § 14-36-4, enacted by Laws 1965, ch. 300.