The town clerk shall keep full and accurate records of all funds received under the provisions of this chapter. Upon receipt of any tax and/or penalties collected under the provisions of this chapter, the clerk shall deposit the same with the town treasurer to the credit of the current expense fund and should any tax not be paid by any person or company it shall be the duty of the town clerk to enforce collection thereof in the manner provided in this chapter. (Ord. 231 § 9, 1961)