Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 364.50 — Sheriff to pay money collected to county treasurer; liability of sheriff for money uncollected
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.
Source: official text