(1) As used in this section, "authorized personal use" means: (a) the use of public property, for a personal matter, by a public servant if: (i) the public servant is authorized to use or possess the public property to fulfill the public servant's duties as a public servant; (ii) the primary purpose of the public servant using or possessing the public property is to fulfill the public servant's duties as a public servant; (iii) at the time the public servant uses the public property for a personal matter, a written policy of the public servant's public entity is in effect that authorizes the public servant to use or possess the public property for personal use in addition to the primary purpose of fulfilling the public servant's duties as a public servant; and (iv) the public servant uses and possesses the public property in a lawful manner and in accordance with the policy described in Subsection (1)(a)(iii); or (b) incidental use of public property for a personal matter by a public servant, if: (i) the value provided to the public servant's public entity by the public servant's use or possession of the public property for a public purpose substantially outweighs the personal benefit received by the employee from the incidental use of the public property for a personal matter; and (ii) the incidental use of the public property for a personal matter is not prohibited by law or by the public servant's public entity.

(a) the use of public property, for a personal matter, by a public servant if: (i) the public servant is authorized to use or possess the public property to fulfill the public servant's duties as a public servant; (ii) the primary purpose of the public servant using or possessing the public property is to fulfill the public servant's duties as a public servant; (iii) at the time the public servant uses the public property for a personal matter, a written policy of the public servant's public entity is in effect that authorizes the public servant to use or possess the public property for personal use in addition to the primary purpose of fulfilling the public servant's duties as a public servant; and (iv) the public servant uses and possesses the public property in a lawful manner and in accordance with the policy described in Subsection (1)(a)(iii); or

(i) the public servant is authorized to use or possess the public property to fulfill the public servant's duties as a public servant;

(ii) the primary purpose of the public servant using or possessing the public property is to fulfill the public servant's duties as a public servant;

(iii) at the time the public servant uses the public property for a personal matter, a written policy of the public servant's public entity is in effect that authorizes the public servant to use or possess the public property for personal use in addition to the primary purpose of fulfilling the public servant's duties as a public servant; and

(iv) the public servant uses and possesses the public property in a lawful manner and in accordance with the policy described in Subsection (1)(a)(iii); or

(b) incidental use of public property for a personal matter by a public servant, if: (i) the value provided to the public servant's public entity by the public servant's use or possession of the public property for a public purpose substantially outweighs the personal benefit received by the employee from the incidental use of the public property for a personal matter; and (ii) the incidental use of the public property for a personal matter is not prohibited by law or by the public servant's public entity.

(i) the value provided to the public servant's public entity by the public servant's use or possession of the public property for a public purpose substantially outweighs the personal benefit received by the employee from the incidental use of the public property for a personal matter; and

(ii) the incidental use of the public property for a personal matter is not prohibited by law or by the public servant's public entity.

(2) It is unlawful for a public servant to: (a) appropriate public money or public property to the public servant's own use or benefit or to the use or benefit of another without authority of law; (b) loan or transfer public money or public property without authority of law; (c) fail to keep public money or public property in the public servant's possession until disbursed by authority of law; (d) unlawfully deposit public money in a bank or with another person; (e) knowingly keep a false account or make a false entry or erasure in an account of, or relating to, public money; (f) fraudulently alter, falsify, conceal, or destroy an account described in Subsection (2)(e); (g) willfully refuse or omit to pay over, on demand, any public money in the public servant's custody or control, upon the presentation of a draft, order, or warrant drawn upon the public money by competent authority; (h) willfully omit to transfer public money when the transfer is required by law; or (i) willfully omit or refuse to pay over, to any officer or person authorized by law to receive public money, public money received by the public servant under any duty imposed on the public servant by law.

(a) appropriate public money or public property to the public servant's own use or benefit or to the use or benefit of another without authority of law;

(b) loan or transfer public money or public property without authority of law;

(c) fail to keep public money or public property in the public servant's possession until disbursed by authority of law;

(d) unlawfully deposit public money in a bank or with another person;

(e) knowingly keep a false account or make a false entry or erasure in an account of, or relating to, public money;

(f) fraudulently alter, falsify, conceal, or destroy an account described in Subsection (2)(e);

(g) willfully refuse or omit to pay over, on demand, any public money in the public servant's custody or control, upon the presentation of a draft, order, or warrant drawn upon the public money by competent authority;

(h) willfully omit to transfer public money when the transfer is required by law; or

(i) willfully omit or refuse to pay over, to any officer or person authorized by law to receive public money, public money received by the public servant under any duty imposed on the public servant by law.

(3) Except as provided in Subsection (4), a violation of Subsection (2) is a felony of the third degree.

(4) A violation of Subsection (2) is a felony of the second degree if: (a) the value of the public money or the value of the use of the public property exceeds $5,000; (b) the amount of the false account exceeds $5,000; (c) the amount falsely entered exceeds $5,000; (d) the amount that is the difference between the original amount and the fraudulently altered amount exceeds $5,000; or (e) the amount falsely erased, fraudulently concealed, destroyed, or falsified in the account exceeds $5,000.

(a) the value of the public money or the value of the use of the public property exceeds $5,000;

(b) the amount of the false account exceeds $5,000;

(c) the amount falsely entered exceeds $5,000;

(d) the amount that is the difference between the original amount and the fraudulently altered amount exceeds $5,000; or

(e) the amount falsely erased, fraudulently concealed, destroyed, or falsified in the account exceeds $5,000.

(5) In addition to the penalty described in Subsection (3) or (4), a public officer who violates Subsection (2): (a) is subject to the penalties described in Section 76-8-404; and (b) may not disburse public funds or access public accounts.

(a) is subject to the penalties described in Section 76-8-404; and

(b) may not disburse public funds or access public accounts.

(6) (a) A public servant is not guilty of a violation of this section for authorized personal use of public property. (b) Subsection (6)(a) does not apply if: (i) the public servant's personal use of the public property does not constitute authorized personal use at the time of the personal use; and (ii) a public entity modifies or adopts a policy or law, or takes other action, to retroactively authorize or approve the personal use of the public property by the public servant.

(a) A public servant is not guilty of a violation of this section for authorized personal use of public property.

(b) Subsection (6)(a) does not apply if: (i) the public servant's personal use of the public property does not constitute authorized personal use at the time of the personal use; and (ii) a public entity modifies or adopts a policy or law, or takes other action, to retroactively authorize or approve the personal use of the public property by the public servant.

(i) the public servant's personal use of the public property does not constitute authorized personal use at the time of the personal use; and

(ii) a public entity modifies or adopts a policy or law, or takes other action, to retroactively authorize or approve the personal use of the public property by the public servant.