Sec 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, charged with the receipt, safekeeping, transfer or disbursement of public money is guilty of a class 4 felony who:

1. Without authority of law, appropriates it, or any portion thereof, to his own use, or to the use of another.

2. Knowingly loans it, or any portion thereof.

3. Knowingly fails to keep it in his possession until disbursed or paid out by authority of law.

4. Without authority of law knowingly deposits it, 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 it.

6. Alters, falsifies, conceals, destroys or obliterates such an account with an intent to defraud or deceive.

7. Knowingly refuses or omits to pay over, on demand, public monies in his hands, upon presentation of a draft, order or warrant drawn upon such monies by competent authority.

8. Knowingly omits or refuses to transfer the money when a transfer is required by law.

9. Knowingly transfers the money when not authorized or directed by law.

10. Knowingly omits or refuses to pay over to an officer or person authorized by law to receive it, any money received by him when a duty is imposed by law to pay over the money.