(1) In counties in which ballots are counted in each precinct, (a) in each precinct which does not have a counting board, the judges of election shall proceed to count the votes, ascertain the results of the election, and carry out the duties prescribed for the counting board as soon as the polls are closed or (b) in precincts having a counting board, the receiving board may deliver the ballot box to the counting board one hour after the opening of the polls and the counting board shall proceed with the count. After counting the votes, the counting board shall return the empty ballot box to the receiving board in exchange for the box containing ballots cast since taking possession of the first ballot box if at least twenty-five ballots have been cast therein. The counting board shall continue to exchange ballot boxes in the same manner during the day until the polls are closed and all ballots have been counted.
(2) In counties using voting machines, the judges and clerks of election shall transcribe and record the vote totals shown on the counters onto the official return sheets after the polls close. If the machine is equipped with a device for printing or photographing returns, the judges and clerks of election shall obtain a printed or photographed record of the votes cast on the candidate and question counters. Such record will be considered the official returns for the precinct.