North Dakota Code § 21-01-09

Cashbook and register to be footed daily and closed annually - Penalty for
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failure.
The treasurer of every taxing district, daily, as moneys are received, shall foot the several 
columns of the treasurer's cashbook and register and carry the amounts forward. At the close of 

each year, in case the amount of money received by such treasurer is insufficient to pay the 
warrants so registered, the treasurer shall close the account in such register for that year, and 
shall carry forward the excess. Any treasurer who fails regularly to enter upon the treasurer's 
cashbook the amounts so received or who fails to keep the treasurer's cashbook footed from 
day to day, as required by this section, for the space of three days, shall forfeit for each offense 
the sum of one hundred dollars, to be recovered in a civil action on the treasurer's official bond 
by any person holding a warrant drawn on such treasurer.

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