A state, county, city or town treasurer who willfully misappropriates any money, funds or securities received by or deposited with the treasurer, or who is guilty of any other malfeasance or willful neglect of duty in office, shall be punished:

1. 1. Where the amount misappropriated is $650 or more, for a category D felony as provided in NRS 193.130. In addition to any other penalty, the court shall order the person to pay restitution.
2. 2. Where the amount misappropriated is less than $650, for a misdemeanor.

[1911 C&P § 395; RL § 6660; NCL § 10347]—(NRS A 1967, 492; 1979, 1439; 1989, 1432; 1995, 1213; 2011, 161)