(b) The Commissioner of Corrections shall keep a record of all actions taken and account for moneys received. All moneys shall be deposited in a special account in the State Treasury to be known as the Parolee's Supervision Fee Fund.
Each of the officers named in the preceding section [§ 59-1-29] shall keep full and regular accounts, subject at all times to the examination of the county court [county commission], or tribunal in lieu thereof, the State Tax Commissioner or any individual, of all sums charged or collected by such officers on account of official fees, costs, percentages, penalties, commissions, allowances, compensation, income and all other perquisites of whatever kind, and such book of accounts shall be a part of the records of the respective offices herein named belonging to the county, and shall be trans