76-8-403. Failure to keep and pay over public money.
(1) Terms defined in Sections 76-1-101.5 and 76-8-101 apply to this section.
(2) Except as otherwise provided in Subsection 76-8-402(3)(b), an actor commits failure to keep and pay over public money if the actor:
(a) receives, safekeeps, transfers, or disburses public money; and
(b) 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.