Idaho Code
Chapter 57 - PUBLIC FUNDS AND SECURITIES
Section 18-5701 - MISUSE OF PUBLIC MONEYS BY PUBLIC OFFICERS AND PUBLIC EMPLOYEES.

18-5701. MISUSE OF PUBLIC MONEYS BY PUBLIC OFFICERS AND PUBLIC EMPLOYEES. No public officer or public employee shall:
(1) Without authority of law, appropriate public moneys or any portion thereof to his own use, or to the use of another; or
(2) Loan public moneys or any portion thereof; or, having the possession or control of any public moneys, make a profit, directly or indirectly out of public moneys, or use public moneys for any purpose not authorized by law; or
(3) Fail to keep public moneys in his possession until disbursed or paid out by authority of law when legally required to do so; or
(4) Deposit public moneys or any portion thereof in any bank, or with any banker or other person, otherwise than on special deposit, or as otherwise authorized by law; or
(5) Change or convert public moneys or any portion thereof from coin into currency, or from currency into coin or other currency, without authority of law; or
(6) Knowingly keep any false account, or make any false entry or erasure in any account of or relating to public moneys; or fraudulently alter, falsify, conceal, destroy or obliterate any such account; or
(7) Willfully refuse or omit to pay over, on demand, any public moneys in his hands, upon the presentation of a draft, order or warrant drawn upon such public moneys by competent authority; or
(8) Willfully omit to transfer public moneys when such transfer is required by law; or
(9) Willfully omit or refuse to pay over to any public officer, employee or person authorized by law to receive the same, any public moneys received by him under any duty imposed by law so to pay over the same; or
(10) Knowingly use any public moneys, or financial transaction card, financial transaction card account number or credit account issued to or for the benefit of any governmental entity to make any purchase, loan, guarantee or advance of moneys for any personal purpose or for any purpose other than for the use or benefit of the governmental entity.

History:
[18-5701, added 1972, ch. 336, sec. 1, p. 953; am. 2006, ch. 156, sec. 1, p. 471; am. 2008, ch. 56, sec. 1, p. 143.]