2011 Nevada Revised Statutes
Chapter 364 - License Taxes
NRS 364.050 - Sheriff to pay money collected to county treasurer; liability of sheriff for money uncollected.
1. On or before the fifth day of each month, the sheriff shall:
(a) Pay over to the county treasurer all moneys received by the sheriff for licenses and take from the county treasurer duplicate receipts therefor; and
(b) Immediately return to the county auditor all licenses not issued or disposed of by the sheriff.
2. The county auditor shall credit the sheriff with the amount so returned and the receipts of money paid to the county treasurer, which receipts shall be filed with the county auditor.
3. The county auditor shall charge the county treasurer with the moneys received from the sheriff, and shall open a new account with the sheriff for the next month.
4. The sheriff shall demand that all persons required to procure licenses in accordance with law take out and pay for the same, and shall be held liable on his or her official bond for all moneys due for such licenses remaining uncollected by reason of his or her negligence.
[30:178:1915; 1919 RL p. 3023; NCL 6694] (NRS A 1959, 761)
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