Minn. Stat. § 382.35: LIABILITY OF OFFICER; RETURN WITHOUT PAYMENT.

Subdivision 1. Nonliability.

A county officer accepting negotiable instruments shall not be personally liable for the nonpayment of any negotiable paper accepted pursuant to section 382.32.

Subd. 2. Memoranda to cancel.

Any county officer accepting negotiable paper shall make any memoranda necessary to enable the officer to make proper cancellation of any record on the return of the negotiable paper without payment.