On

ART.221

ACTS PUNISHED:
1. By failing to make payment by a public officer who is under
   obligation to make such payment from Government funds in his
   possession
2. By refusing to make delivery by a public officer who has been
   ordered by competent authority to deliver any property in his
   custody or under his administration (must be malicious)

ELEMENTS:
1. That the public officer has gov’t. funds or property in his
   possession.
2. That he is under obligation to either:
   a. make payment from such funds, or
   b. to deliver property in his custody or administration when
      ordered by competent authority; and
3. That he maliciously fails or refuses to do so.

Penalty is based on value of funds/property to be delivered.