(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.
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