Every state officer or deputy state officer required by the Constitution of North Dakota, or by any provision of the laws of this state, to pay into the state treasury all fees and profits arising from such office, shall keep a record of all such fees or profits in a book kept for that purpose.

Such book is the property of the state. Each officer shall report to the state treasurer monthly the amount of fees or profits received, verified by oath, and at the same time shall pay the amount of such fees or profits to the treasurer, taking duplicate receipts therefor. One of the receipts must be filed with the office of management and budget forthwith. The office of management and budget shall charge the state treasurer with the amount thereof.