35-301. Duties and liabilities of custodian of public monies; violations; classification
A public officer or other person, including justices of the peace and constables, who is charged with receiving, safekeeping, transferring or disbursing public monies is guilty of a class 4 felony who:
1. Without authority of law, appropriates the monies or any portion thereof to the person's own use or to the use of another.
2. Knowingly loans the monies or any portion thereof.
3. Knowingly fails to keep the monies in the person's possession until disbursed or paid by authority of law.
4. Without authority of law knowingly deposits the monies or any portion thereof in a bank, or with a banker or other person, except on special deposit for safekeeping.
5. Knowingly keeps a false account or makes a false entry or erasure in an account of or relating to the monies.
6. Alters, falsifies, conceals, destroys or obliterates such an account with an intent to defraud or deceive.
7. Knowingly refuses or omits to pay on demand public monies in the person's custody on presentation of a draft, order or warrant, check or substitute check, or electronic funds transfer voucher drawn on such monies by competent authority.
8. Knowingly omits or refuses to transfer the monies when a transfer is required by law.
9. Knowingly transfers the monies when not authorized or directed by law.
10. Knowingly omits or refuses to pay to an officer or person authorized by law to receive the monies any monies received by the person if a duty is imposed by law to pay the monies.