Sec. 15. (a) The treasurer shall maintain:
(1) separate accounts of receipts for and expenditures from each specific county fund or appropriation; and
(2) a general account of all county receipts and expenditures.
(b) The treasurer may not enter in the treasurer's accounts money received for taxes charged on the duplicate of the current year until after the treasurer's settlement for that money under IC 6-1.1-27.