205. No clerk-treasurer may, under penalty of a fine of $20 for each infraction:(1) give a discharge to a ratepayer or other person indebted to the municipality for municipal taxes or other debts, without having actually received, in cash or in legal equivalent, the amount mentioned in such discharge;
(2) lend, directly or indirectly, by himself or by others, to any ratepayer or other person whomsoever, moneys received in payment of municipal taxes or belonging to the municipality.