North Dakota Century Code Title 21. Governmental Finance § 21-01-09. Cashbook and register to be footed daily and closed annually--Penalty for 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.