Mo. Rev. Stat. § 105.130
Current with changes from the 2023 Legislative Session
The several county commissions shall at each regular term cause the county treasurer to settle his accounts of all moneys received by him from clerks, sheriffs, recorders and other officers on account of fines, penalties and judgments, and settlement shall be entered of record so as to show what is due to the state and the county, respectively, from what officer received, from what branch of the revenue, and the particular fund, if any, to which the same belongs.
§ 105.130, RSMo
RSMo 1939 § 11231