1. Except as otherwise provided in subsection 2:
(a) Each county officer or employee who, in the officer’s or employee’s official capacity, receives any money belonging to a person or other entity, other than the county or himself or herself, shall immediately deposit it with the county treasurer and obtain a receipt for it.
(b) Money deposited in accordance with this subsection is not part of the public money of the county.
(c) Money deposited with the county treasurer in accordance with this subsection must be paid to the owner upon the presentation of a certificate from the officer or employee who deposited the money, attesting that payment of the money is authorized by law and that the person or other entity requesting payment is the owner of the money and entitled to possession of it.
2. The provisions of subsection 1 do not apply:
(a) In counties where ordinances establishing central receiving and disbursing systems have been enacted pursuant to NRS 244.207.
(b) To money collected by a county assessor as agent for the Department of Motor Vehicles which must be remitted to the State at least weekly.
(c) To money directed by court order to be deposited with the clerk of the court.
(d) To amounts paid pursuant to a judicial or administrative order for the support of a child or of a spouse and child.
(Added to NRS by 1977, 1044; A 1985, 1982; 1997, 2335; 2001, 2592)