14-227.
Fines, penalties, and forfeitures; collection; duty to pay to city treasurer; violation; penalty; duty of comptroller to audit.
(1) Unless otherwise provided by law, when an officer or agent of a city of the metropolitan class collects a fine, penalty, or forfeiture imposed for a violation of city ordinance or for a misdemeanor violation of state law committed within the city, such officer or agent shall remit such fine, penalty, or forfeiture to the city treasurer no later than thirty days after collection of such fine, penalty, or forfeiture or within ten days after being requested to do so by the mayor.
(2) A violation of this section is a Class II misdemeanor. Upon conviction, such officer or agent shall be guilty of malfeasance in office and shall be removed from office.
(3) The city comptroller shall audit the accounts of all such officers and agents at least once each month and approve or disapprove their reports.
Source:Laws 1921, c. 116, art. II, § 24, p. 432; C.S.1922, § 3550; C.S.1929, § 14-225; R.S.1943, § 14-227; Laws 2022, LB800, § 57.
Annotations
The disposition of forfeited cash bail bonds is controlled by the Constitution and not this section. School Dist. of Omaha v. City of Omaha, 175 Neb. 21, 120 N.W.2d 267 (1963).
This section did not control disposition of fines, penalties, and license money under general laws of the state. School Dist. No. 54 v. School Dist. of Omaha, 171 Neb. 769, 107 N.W.2d 744 (1961).
In charging violation of this section, the time elapsing during which failure to pay over existed, is material and must be stated. Grier v. State, 81 Neb. 129, 115 N.W. 551 (1908).