It is the duty of all licensed auctioneers to receive articles to be offered for sale at auction, giving receipts therefor, and to sell as the owner directs. The auctioneer shall, at the close of such sale, deliver a fair accounting of same and pay the amount received for such articles to the person entitled thereto. (Ord. 10/28/2003O-12 (part); Ord. 12-09-97C (part))