§40-40 Receipts and payments. For all moneys paid into the treasury there shall be prepared a treasury deposit receipt in the form and in the number of copies determined by the comptroller as provided in section 40-6. The receipt shall specify the information required by the comptroller and the director of finance for the proper accounting of the amount paid into the treasury. The receipt shall be countersigned by the director of finance, or the director's designee, after writing upon its face the day of its delivery to the director. The director, or the director's designee, shall deliver a copy of the receipt to the person or official paying the money into the treasury, and shall deliver a copy to the comptroller. The director shall retain the original receipt, charging the director with the amount specified therein, and crediting the fund or account named thereon. No receipt shall be considered valid or binding as against the State, unless so countersigned as in this chapter provided. [L 1898, c 39, §11; RL 1925, §1448; am L 1927, c 219, §7; RL 1935, §575; RL 1945, §1579; RL 1955, §34-28; am L 1957, c 152, §1; am L Sp 1959 2d, c 1, §14; am L 1961, c 63, §1; am L 1963, c 114, §1; HRS §40-40; am L 1975, c 72, §1; gen ch 1993]