(a) On receipt of a sealed ballot box, the presiding judge of the central counting station or the judge’s designee shall give a signed receipt for the box to one of the delivering officers. The presiding judge at the polling place shall preserve the receipt for the period for preserving the precinct election records.
(b) Before opening the ballot box, the presiding judge of the counting station or the judge’s designee shall inspect the box, the seal of the box, and the seal of the deposit slot to determine if they are intact and shall determine if the serial number on the seal of the box corresponds with the number indicated on the record of serial numbers at the counting station. If the box and both seals are intact and the serial numbers correspond, the judge or designee shall break the seals, unlock the lock, and open the box.

(c) If any irregularities are discovered, the presiding judge shall take appropriate action in accordance with procedures prescribed by the secretary of state.
(d) The presiding judge of the counting station shall preserve both seals for the period for preserving the precinct election records.