58.1-3127 - Treasurer to collect and pay over taxes and levies; keep account of receipts and disbursements; books open for inspection.
§ 58.1-3127. Treasurer to collect and pay over taxes and levies; keep accountof receipts and disbursements; books open for inspection.
A. Each treasurer shall receive the state revenue and the levies and otheramounts payable into the treasury of the political subdivision of theCommonwealth served by the treasurer. Such treasurer shall account for andpay over the revenue received in the manner provided by law.
B. The treasurer shall keep a correct account of all moneys received anddisbursed by him. The treasurer shall keep subject to the provisions of §58.1-3, the books, papers and moneys pertaining to his office at all timesready for inspection of the attorney for the Commonwealth or governing bodyor any taxpayer of the county and shall, when required by such attorney,governing body or any judge of a court of record, exhibit a statement of hisaccounts and the books containing a list of the warrants drawn upon him.
(Code 1950, §§ 58-919, 58-958; 1984, c. 675.)