(a) A person commits the offense of abuse of office if, being a public servant, or being a person elected, appointed, or otherwise designated to become a public servant although not yet occupying that position, and with the purpose of benefiting in a pecuniary fashion or obtaining a sexual favor for himself or herself or another person or of harming another person, the person knowingly:
(1) Commits an unauthorized act which purports to be an act of his or her office; or
(2) Omits to perform a duty imposed on him or her by law or clearly inherent in the nature of his or her office.
(b) Abuse of office is a:
(1) Class B felony if the value of the benefit is twenty-five thousand dollars ($25,000) or more;
(2) Class C felony if the value of the benefit is five thousand dollars ($5,000) or more but less than twenty-five thousand dollars ($25,000);
(3) Class D felony if the value of the benefit is five hundred dollars ($500) or more but less than five thousand dollars ($5,000); or
(4) Class A misdemeanor if the value of the benefit is less than five hundred dollars ($500) or the value of the benefit cannot be determined.