The county treasurer shall deliver a receipt to the officer making a deposit under the provisions of this chapter and shall deliver a copy of each such receipt to the county auditor immediately. The treasurer shall place the sum deposited in a special fund provided for that purpose or in a separate special fund maintained for each county officer making such deposits. The treasurer shall be vested with the same rights, duties, and liabilities with respect to deposits made under this chapter as with respect to public funds in the treasurer's hands as county treasurer.
N.D.C.C. § 11-22-02