Tennessee § 18-2-101 - Cash book — Penalty for violations.

§ 18-2-101. Cash book — Penalty for violations.

The clerks of the courts, and clerks and masters, shall keep a cash book as one (1) of the public records of their respective offices, in which they shall enter, under each case, all sums of money received or disbursed by them, showing the date of receipt or disbursement, on what account received or disbursed and to or from whom received or disbursed. The cash book shall be indexed direct and reverse. The cash book shall at all times be open to the inspection of the public. It is a Class A misdemeanor for any clerk or clerk and master to fail to keep the cash book or to allow its inspection as provided in this section. Acts 1897, ch. 26; Shan., § 5852a1; Code 1932, § 10053; T.C.A. (orig. ed.), § 18-201; Acts 1989, ch. 591, §§ 1, 6. Code Commission Notes. The misdemeanor in this section has been designated as a Class A misdemeanor by authority of § 40-35-110 , which provides that an offense designated a misdemeanor without specification as to category is a Class A misdemeanor. See also § 39-11-114 . Cross-References. Application to references to clerks and masters, Tenn. R. Civ. P. 53.05. Clerk, clerical and administrative staff of board of commissioners, §§ 18-6-101 — 18-6-103 . Disposition of unclaimed moneys, title 5, ch. 8, part 4. Money paid into court, Tenn. R. Civ. P. 67.03. Penalty for Class A misdemeanor, § 40-35-111 . Textbooks. Gibson's Suits in Chancery (7th ed., Inman), § 642. Tennessee Jurisprudence, 6 Tenn. Juris., Clerks of Court, § 13. Law Reviews. The Tennessee Court System (Frederic S. Le Clercq), 8 Mem. St. U.L. Rev. 189. Comparative Legislation. Accounting and bonds: Ala. Code §§ 12-2-91 , 12-2-92 , 12-17-91 . Ark. Code §§ 14-14-1303 , 16-20-106 , 16-20-201 . Ga. O.C.G.A. § 15-6-59 . Ky. Rev. Stat. Ann. §§ 21A.030, 30A.030. Miss. Code Ann. §§ 9-3-13 , 9-5-131 , 9-7-121 . Mo. Rev. Stat. § 483.025 et seq. N.C. Gen. Stat. §§ 7A-11, 7A-20, 7A-107. Va. Code §§ 17-38. Collateral References. 15A Am. Jur. 2d Clerks of Courts §§ 24-26. 14 C.J.S. Clerks of Courts § 42. Clerks of Courts 70.