1. (a) Each officer who collects a fine, penalty, forfeiture, judgment, tax, other indebtedness, or payment obligation owed to the county shall keep a descriptive list of those claims. When the officer reports the collection, the officer shall file with the report a list that states:

   1. (1) the party in whose favor the claim was issued;
   2. (2) the receipt number issued in documentation of payment;
   3. (3) the name of the party paying in the claim;
   4. (4) the amount received; and
   5. (5) the purpose for which the amount was received.
2. (b) The officer shall give the claims and the report to the county treasurer, who shall give the officer a receipt. The treasurer shall determine the time and manner of making the report.

Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.

Acts 2011, 82nd Leg., R.S., Ch. 606 (S.B. 373), Sec. 17, eff. September 1, 2011.