2025 Session Last amended: 1989 session

§ 609.445 — Failure to Pay Over State Funds

Plain-Language Summary

It is a felony for anyone who collects money on behalf of the state or a local government to intentionally keep the money instead of turning it over to the proper government agency. The penalty is up to five years in prison, a fine up to $10,000, or both.

Practical Notes
This law applies to anyone who handles government funds, including tax collectors, permit fee collectors, and other officials. It requires intentional refusal or failure to turn over the money. Honest accounting errors are not covered.