76-8-403. Failure to keep and pay over public money.
(1) Terms defined in Sectionsandapply to this section. 76-1-101.5 76-8-101
(2) Except as otherwise provided in Subsection, an actor commits failure to keep and pay over public money if the actor: 76-8-402(3)(b) receives, safekeeps, transfers, or disburses public money; and neglects or fails to keep and pay over the public money in the manner prescribed by law.
(3) A violation of Subsection (2) is a third degree felony.