Section 42-18002 - Annual report by county treasurer; settlement of accounts; liability for failure to settleA. On or before August 15 of each year the county treasurer shall report to the board of supervisors: 1. The amount of taxes charged for collection during the preceding fiscal year on the roll.2. The total collections for that year.3. The amount of increase and decrease due to corrections.4. The total amount of unpaid taxes on the roll as of June 30.B. The board shall credit the treasurer with the amounts of collections made and corrections made according to law and shall balance them against the amounts originally charged against the county treasurer, plus the errors of debit or credit that may be discovered in the rolls.C. If a county treasurer refuses for a period of five days or wilfully neglects to make the settlement with the clerk of the county board of supervisors and the board of supervisors as required by law, the treasurer and the treasurer's sureties are liable to pay the full amount of taxes charged on the roll. The county attorney, on request of the board, shall bring an action for the full amount due on the roll.D. The treasurer shall keep the accounts of ex officio tax collector and of county treasurer separate and distinct. All collections of the tax collector shall be transferred to the accounts of the county treasurer on the last day of each month, and the records of both the tax collector and county treasurer shall so indicate.