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A. Every officer of this municipality and every other person charged with the receipt, safekeeping, transfer or disbursement of moneys of this municipality commits an offense if he:

1. Without authority of law appropriates the money or any portion thereof to his own use, or to the use of another; or

2. Loans the money or any portion thereof without authority of law; or

3. Fails to keep the money in his possession until disbursed or paid out by authority of law; or

4. Unlawfully deposits the money or any portion in any bank or with any other person; or

5. Knowingly keeps any false account, or makes any false entry or erasure in any account of or relating to the money; or

6. Fraudulently alters, falsifies, conceals, destroys, or obliterates any such account; or

7. Wilfully refuses or omits to pay over, on demand, any public moneys in his hands, upon the presentation of a draft, order, or warrant drawn upon such moneys by competent authority; or

8. Wilfully omits to transfer the money when the transfer is required by law; or

9. Wilfully omits or refuses to pay over, to any officer or person authorized by law to receive it, any money received by him under any duty imposed by law so to pay over the same.

B. A violation of this section is a class B misdemeanor. (Code 1975 13-840-2)