Kentucky Revised Statutes Title L. Kentucky Penal Code § 522.050.Abuse of public trust

(a) He or she obtains public money or property subject to a known legal obligation to make specified payment or other disposition, whether from the public money or property or its proceeds; and

(b) He or she intentionally deals with the public money or property as his or her own and fails to make the required payment or disposition.

(a) To know any legal obligation relative to his or her criminal liability under this section; and

(b) To have dealt with the public money or property as his or her own when:

1. He or she fails to account upon lawful demand; or

2. An audit reveals a shortage or falsification of accounts.

(a) A Class D felony if the value of the public money or property is less than ten thousand dollars ($10,000);

(b) A Class C felony if the value of the public money or property is ten thousand dollars ($10,000) or more, but less than one hundred thousand dollars ($100,000); and

(c) A Class B felony if the value of the public money or property is one hundred thousand dollars ($100,000) or more.