Expenditures exceeding appropriations.

1. It is unlawful for a county official, the expenditures of whose office come under this part , to authorize the expenditure of a sum for the official’s department larger than the amount which has been appropriated for that department by the board. 2. A county official in charge of a department or office who violates this section is guilty of a simple misdemeanor. The penalty in this section is in addition to the liability imposed in section 331.476 . 83 Acts, ch 123, §21, 209 ; 2019 Acts, ch 59, §105