On or before the last day of each month, each law enforcement officer receiving a salary from the municipality shall provide and remit to the municipal finance officer an itemized account and receipts for all fees received by the officer in the service of any civil process.

Source: SL 1911, ch 155 , §§ 1, 2; RC 1919, § 6303; SDC 1939, § 45.1135; SL 2026, ch 33 , § 22.