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.