76-1-303. Time limitations for fraud or breach of fiduciary obligation -- Misconduct of public officer or employee.
(1) If the period prescribed in Sectionhas expired, a prosecution may be commenced for any offense a material element of which is either fraud or a breach of fiduciary obligation within one year after a report of the offense has been filed with a law enforcement agency. 76-1-302
(2) Subsectionmay not extend the period of limitation as provided in Sectionby more than three years. (1) 76-1-302
(3) If the period prescribed in Sectionorhas expired, a prosecution may be commenced for: 76-1-301.5 76-1-302 any offense based upon misconduct in office by a public officer or public employee: at any time during which the defendant holds a public office or during the period of his public employment; or within two years after termination of defendant's public office or public employment. Except as provided in Section, Subsectionshall not extend the period of limitation otherwise applicable by more than three years. 76-1-301.5 (3)