38-414. Collection of fees; failure to report
amount collected; classification


A public officer who by law is required to make an abstract or statement of the
amount of fees, compensation or percentage as earned or collected by him or his deputies,
or as having been returned to him by any other officer or person, or who is required by
law to keep or preserve such abstract or statement or to file it in some designated
place, who knowingly fails or refuses to make or file such abstract or statement as
required by law, is guilty of a class 2 misdemeanor and shall be removed from office by
judgment of the court.