2005 Idaho Code - 57-139 — OFFENSES BY TREASURER -- PENALTY

                                  TITLE  57
                           PUBLIC FUNDS IN GENERAL
                                  CHAPTER 1
                            PUBLIC DEPOSITORY LAW
    57-139.  OFFENSES BY TREASURER -- PENALTY. The making of profit, directly
or indirectly, by the treasurer of any depositing unit out of any money in the
treasury, belonging to the depositing unit, the custody of which the treasurer
is charged with, by loaning or otherwise using it, or depositing the same in
any manner contrary to law, or the removal by the treasurer or by his consent,
of such moneys, or a part thereof, out of the vault or safe of the treasurer's
department, after the same shall have been provided by the depositing unit, or
out of any legal depository of such moneys, except for the payment of
warrants, legally drawn, or for the purpose of depositing the same, under the
provisions of this law, in any designated depositories, shall constitute a
felony, and on conviction thereof, shall subject the treasurer to imprisonment
in the state penitentiary for a term of not exceeding two (2) years, or a fine
not exceeding five thousand dollars ($5,000), or to both such fine and
imprisonment, and the treasurer shall be liable upon his official bond for all
profits realized from such unlawful use of such funds.