A sheriff shall keep an official record of the fees and charges he collects and those which remain to be collected. The official record shall remain in the sheriff’s office after the expiration of a sheriff’s term and may be audited by the county government.
Structure Maryland Statutes
Courts and Judicial Proceedings
Section 2-301 - Service of Writs
Section 2-302 - Executions and Attachments
Section 2-303 - Filing of Returns -- Required
Section 2-304 - Filing of Returns -- Failure to File
Section 2-305 - Failure to Bring Person Into Court
Section 2-306 - Right of Subrogation
Section 2-307 - Books and Records
Section 2-308 - Duty to Collect Fees and Penalties