Whenever the treasurer of a taxing district has received money belonging to any particular fund sufficient to pay the warrant drawn against such fund which by the treasurer's warrant register appears to be next payable, such treasurer immediately shall notify by mail the person in whose name such warrant is registered, or that person's assignee, if notified of the assignment, that unless such warrant is presented for payment on or before the date specified in such notice, the interest thereon ceases after such date. All warrants so registered must be paid in the order of their registration.
21-01-09. Cashbook and register to be footed daily and closed annually - Penalty for failure. The treasurer of every taxing district, daily, as moneys are received, shall foot the several columns of the treasurer's cashbook and register and carry the amounts forward. At the close of
each year, in case the amount of money received by such treasurer is insufficient to pay the warrants so registered, the treasurer shall close the account in such register for that year, and shall carry forward the excess. Any treasurer who fails regularly to enter upon the treasurer's cashbook the amounts so received or who fails to keep the treasurer's cashbook footed from day to day, as required by this section, for the space of three days, shall forfeit for each offense the sum of one hundred dollars, to be recovered in a civil action on the treasurer's official bond by any person holding a warrant drawn on such treasurer.