KRS 46.030: Records of state funds collected by local officers.

(1) Each circuit clerk and each county clerk shall keep a well -bound book in his office,

and shall enter therein at the time it is receivable, or when received, all tax on suits

and other money received by him for the state, showing of whom received, on what

account, the amount received, and the date. The books so kept shall at all times be

open to public inspection.

(2) All county and district officers charged with the duty of collecting funds due the

state shall keep a cash book and shall enter thereon, as co llected, the amounts

collected, from whom and on what account collected, and the date and amounts of

payments into the State Treasury.