§ 14-99. Embezzlement of taxes by officers.
§14‑99. Embezzlement of taxes by officers.
If any officer appropriates tohis own use the State, county, school, city or town taxes, he shall be guiltyof embezzlement, and shall be punished as a felon. If the value of the taxes isone hundred thousand dollars ($100,000) or more, a violation of this section isa Class C felony. If the value of the taxes is less than one hundred thousanddollars ($100,000), a violation of this section is a Class F felony. (1883,c. 136, s. 49; Code, s. 3705; Rev., s. 3410; C.S., s. 4276; 1979, c. 760, s. 5;1979, 2nd Sess., c. 1316, s. 47; 1981, c. 63, s. 1; c. 179, s. 14; 1993, c.539, s. 1180; 1994, Ex. Sess., c. 24, s. 14(c); 1997‑443, s. 19.25(k).)