Any public officer or employee who knowingly omits to comply with any duty imposed by law or regulations and, as a consequence of said omission, causes the loss of public funds or damages to public property shall incur a misdemeanor.
If the assessed value of the loss of public funds or the damages to public property exceeds ten thousand dollars ($10,000), he/she shall incur a fourth degree felony.
The court may also impose restitution.
History —June 18, 2004, No. 149, § 265, eff. May 1, 2005.