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