It is also a Class E felony for any officer of the department, or for any person in the employ of the officer, to commit any fraudulent act whatever with respect to the expenditure of the funds mentioned in this chapter and chapters 2, 4, and 5 of this title, among the counties entitled to the funds, or otherwise, or in respect to the designation or laying out of any road, making plans and specifications for the road, advertising for bids, receiving bids, letting or making contracts, approving or accepting roads, bridges, etc., or otherwise in any manner whatsoever acting in bad faith in respect to any duty imposed upon any of the officials, engineers, or other employees, by this chapter and chapters 2, 4, and 5 of this title, or by doing any prohibited act, or failing willfully to discharge any duty required, whether any actual loss or damage results from the act or failure to act or not.