(a) Annually, on or before February 5, a county treasurer shall make settlement with the county auditor and deliver to the assistant judges of the county a statement of his or her accounts for the year ending on January 31 preceding, exhibiting the orders accepted by him or her, giving the number, date, amount, and payee of each, the amount and source of revenue of the county and each item thereof, the orders paid by him or her, giving the number, date, and amount of each, to whom made payable and for what purpose drawn, the amount of interest paid thereon, the amount of indebtedness of the county, with a copy of the abstract of orders outstanding and unpaid at the commencement of such year, and the orders accepted by him or her during such year.

(b) A county treasurer who fails to comply with a provision of this section, or who knowingly makes a false return, shall be fined not more than $500.00.