(a) Every state row officer in each of the counties shall collect all fees, costs and allowances by law taxable by or payable to such officer, without any deduction, abatement or remission, except fees, costs and allowances payable by the State to such officers and shall keep in a properly indexed record an itemized account showing the amount of each fee, item of cost and allowance by law taxable by or payable to such officer and the service for which the same was rendered or charged, the date of payment and the name of the person paying the same. On or before the fifteenth day of each month, every such officer shall file with the State Treasurer an account of all fees, costs and allowances received by the State Treasurer in the preceding month, which account shall be so itemized that it may be compared with the fees, costs and allowances as entered in the record.
(b) The correctness of the accounts so rendered shall be verified by the affidavit of the officer rendering the same. Each of the officers shall also, on or before the fifteenth day in each month, pay over to the State Treasurer all the fees, costs and allowances so received from any source, which shall be payable to the State Treasurer as provided in § 9007A of this title.