41-1279.22. Duty of local officers to make county, community college district and school district records available; failure to comply; classification; prosecution

A. All county, community college district and school district officers shall afford reasonable and needed facilities, and make returns and exhibits to the auditor general under oath, in the form and at the time he prescribes.

B. Any person who knowingly fails or refuses to make the prescribed returns or exhibits or to give information as required is guilty of a class 5 felony, and any person who otherwise knowingly obstructs or misleads the auditor general in the execution of his duties as prescribed by this article is guilty of a class 1 misdemeanor.

C. When so required by the auditor general, the attorney general and county attorneys shall aid in any investigation or matter in which legal services are necessary.

D. The attorney general shall supervise the prosecution of all offenders under this article.

41-1279.22. Duty of local officers to make county, community college district and school district records available; failure to comply; classification; prosecution

A. All county, community college district and school district officers shall afford reasonable and needed facilities, and make returns and exhibits to the auditor general under oath, in the form and at the time he prescribes.

B. Any person who knowingly fails or refuses to make the prescribed returns or exhibits or to give information as required is guilty of a class 5 felony, and any person who otherwise knowingly obstructs or misleads the auditor general in the execution of his duties as prescribed by this article is guilty of a class 1 misdemeanor.

C. When so required by the auditor general, the attorney general and county attorneys shall aid in any investigation or matter in which legal services are necessary.

D. The attorney general shall supervise the prosecution of all offenders under this article.