A. The county recorder shall take under oath the statement of any person claiming exemption from service under the provisions of section 26-121, and shall employ means he deems necessary to establish the exemption. The recorder shall, if satisfied the person is exempt, enter his name on the rolls and opposite the name make the notation "Exempt."

B. Determination of exemption by a county recorder or other enrolling officer is subject to review by the adjutant general, and his decision shall be final.