Tax and fee administration: local government finance.

(1) Existing law requires the county treasurer to receive and keep safely all money belonging to the county and all other money directed by law to be paid to the county treasurer, and to apply and pay it out, rendering the account as required by law. Existing law requires the county treasurer to settle the county treasurer's accounts relating to the collection, care, and disbursement of public revenue with the auditor on or before the 10th of each month. Existing law requires the county treasurer to make a specified statement under oath for purposes of making the settlement. Existing law imposes a $500 penalty on the treasurer for neglecting or refusing to settle or report as described…