A. The treasurer shall issue either an electronic or hard copy of a receipt for all monies the treasurer receives as treasurer or as tax collector except tax payments made by check, which shall be received pursuant to section 42-18055. The receipts shall be in a standard format, numbered consecutively, issued in their serial order and signed or electronically validated by the treasurer. At the time of issuance, the treasurer shall deliver one copy of the electronic or hard copy receipt to the person paying the money, one copy to the clerk of the board or the clerk’s designee, who shall immediately charge the treasurer with the amount of the receipt, and, in the case of school district deposits, one copy to the county school superintendent. The treasurer shall retain the original receipt.

Attorney's Note

Under the Arizona Laws, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
Class 2 misdemeanorup to 4 monthsup to $750
For details, see § 13-707

Terms Used In Arizona Laws 11-494

  • Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic or similar capabilities. See Arizona Laws 11-487.01
  • Person: means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, public corporation, government or governmental subdivision, agency or instrumentality or any other legal or commercial entity. See Arizona Laws 11-487.01

B. An officer violating this section is guilty of a class 2 misdemeanor.