All funds collected by or in the hands of the treasurer of any county in this state must be remitted promptly by the county treasurer in the manner provided by law, without expense to the state, and at the risk of the county treasurer. The county treasurer must be allowed actual expenses by the board of county commissioners.
N.D. Cent. Code § 54-27-02
County treasurers must remit state funds collected or in their hands
Official source: North Dakota Legislative Branch. Reproduced from public-domain North Dakota statutes; confirm against the official source for the current text. Not legal advice.