1. The sheriff of each county may accept money and valuables in the physical possession of a prisoner at the time the prisoner is taken into custody. The sheriff shall account separately for all money so accepted and deposit the money in a trust fund which the sheriff has established in a bank, credit union, savings and loan association or savings bank qualified to receive deposits of public money. During the time of the prisoners incarceration, the sheriff may also accept and deposit in the trust fund money belonging to the prisoner which is intended for use by the prisoner to purchase items at the commissary. 2. The sheriff: (a) Shall keep, or cause to be kept, a full and accurate account of the money and valuables, and shall submit reports to the board of county commissioners relating to the money and valuables as may be required from time to time. (b) May permit withdrawals for immediate expenditure by a prisoner for personal needs, for payment to a person who is not incarcerated in the jail or for payment required of a prisoner pursuant to NRS 211.241 to 211.249 , inclusive. (c) Shall, upon the release of each prisoner, return the prisoners valuables and pay over to the prisoner any remaining balance in the prisoners individual account. 3. The interest and income earned on the money in the fund, after deducting any applicable charges, must be credited to the account established for the commissary pursuant to NRS 211.360 . If a commissary has not been established, the interest and income earned must be deposited with the county treasurer for credit to the county general fund.
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