§40-31 Public accountants defined, duties. All persons who, by any law, regulation, or appointment, are charged with the duty of collecting or receiving revenue or other moneys on account of the State, or with the duty of disbursing moneys on account of the public service shall be "public accountants," and shall perform all such duties and render such accounts as this chapter prescribes, and as the director of finance and comptroller shall from time to time direct. [L 1898, c 39, §29; RL 1925, §1436; RL 1935, §563; RL 1945, §1565; RL 1955, §34-14; am L 1957, c 152, §1; am L Sp 1959 2d, c 1, §14; am L 1963, c 114, §1; HRS §40-31]