Sec. 2. A public servant who receives public funds (as defined in IC 5-13-4-20 ) and fails to: (1) keep a cashbook (as defined in IC 5-13-5-1 ); (2) not later than one (1) business day following the receipt of the funds, enter into the cashbook, by item, all receipts of public funds; or (3) balance the cashbook daily to show funds on hand at the close of each day; commits a violation of the cashbook rule, a Class C infraction. However, the violation is a Class B misdemeanor if it is committed knowingly or intentionally and the person has a prior unrelated adjudication or conviction for a violation of this section within the previous five (5) years.
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