The neglect
or refusal of any county officer or deputy to account for and pay into the county
treasury any money received as fees or compensation, in excess of his actual and
necessary expenses, incurred in the performance of his official duties, within ten
(10) days after his quarterly settlement with the county shall be a felony, and the
grade of the crime shall be embezzlement of public funds, and be punishable as
provided for such offenses.
Structure Idaho constitution