Section 21
SEC. 21. The municipal treasurer shall receive all moneys paid to the municipality from any source. (a) He shall give to every person paying money to the municipal treasury a receipt therefor, specifying the date of payment and upon what account paid. (b) He shall keep a detailed account of all moneys received, and shall pay the same out only under authority of an ordinance or resolution of the council and upon a warrant signed by the president and countersigned by the secretary. (c) He shall, on or before the third day of each month, make out in triplicate a full and complete statement of the receipts and expenditures of the preceding month, together with a statement of the cash actually on hand in the municipal treasury, he shall deliver two copies to the president, who shall verify them and certify upon the face of each to the correctness thereof and shall then immediately cause one copy to be posted at the main entrance to the municipal building and send the other copy to the provincial treasurer. (d) He shall pay all lawful warrants in the order in which they shall be presented, and he shall note on the back of each the date of such presentation, and, when payment is made, the date of such payment: Provided, That he shall not pay any warrant when there is not in the treasury a sufficient amount to meet warrants previously presented and not paid for want of funds. (e) He shall have his office in the municipal building and shall keep in the municipal safe or strong box, which it shall be the duty of the municipal council to provide, all moneys belonging to the municipality. Such moneys shall be kept separate and distinct from his own money, nor shall he be permitted to make profit, out of public money, nor to lend or otherwise use it, nor to use the same in any method not authorized by law. A municipal treasurer violating the foregoing restriction shall be dismissed from office, if such violation shall be established at a hearing before the provincial treasurer. Such violation shall he considered a malversation of funds, to be tried accordingly under the penal law by a court of competent jurisdiction. The provincial treasurer shall report any such violation to the provincial fiscal for prosecution. The municipal treasurer may to prevent the accumulation of too large an amount of money in the strong-box of the municipality, when especially authorized by resolution of the municipal council, deposit for safekeeping with the provincial treasurer such sums of money as he will not be obliged to use at once, taking a receipt from the provincial treasurer. He shall exhibit this receipt to the municipal council at its next meeting, and the municipal secretary shall record the fact of such exhibition and the date and amount of the receipt. (f) He shall be the custodian of all municipal property and shall keep a record thereof in a suitable book.