North Dakota Code § 11-10-17

Officers to make settlement
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Every county officer chargeable with money belonging to the county shall render that 
officer's account to and settle with the board of county commissioners at such times as are 
provided by the laws of this state. A county officer shall pay into the county treasury any balance 
which may be due the county, taking duplicate receipts therefor, and deposit one of the receipts 
with the county auditor within five days thereafter.

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