35-502. Reports to department of revenue; omission or refusal to comply; classification

A. The state treasurer and the governing body of the county, city, town, district or other political subdivision shall make such reports to the department of revenue as the department requires relating to the issuance of the bonds and securities provided by section 35-501, and shall notify the department of the retirement of any such bonds, and of all payments of interest thereon, immediately upon retirement of the bond or payment of interest.

B. Any person or member of any governing body knowingly omitting or refusing to comply with the orders of the department issued pursuant to this article is guilty of a class 2 misdemeanor.

35-502. Reports to department of revenue; omission or refusal to comply; classification

A. The state treasurer and the governing body of the county, city, town, district or other political subdivision shall make such reports to the department of revenue as the department requires relating to the issuance of the bonds and securities provided by section 35-501, and shall notify the department of the retirement of any such bonds, and of all payments of interest thereon, immediately upon retirement of the bond or payment of interest.

B. Any person or member of any governing body knowingly omitting or refusing to comply with the orders of the department issued pursuant to this article is guilty of a class 2 misdemeanor.