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.