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Md. Code Ann., Cts. & Jud. Proc. § 2-307

A sheriff shall keep an official record of the fees and charges he collects and those which remain to be collected. The official record shall remain in the sheriff’s office after the expiration of a sheriff’s term and may be audited by the county government.

Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.