(1) If a public official charged with collecting taxes, fees or other fiscal charges for a public treasury collects fiscal charges which he knows are not due at all or only to a lesser amount and in whole or in part does not deposit the unlawfully collected amount in the treasury shall be liable to imprisonment from three months to five years.

(2) Whosoever as a public official in the course of official disbursements of money or in kind unlawfully withholds amounts from the recipient and charges the account as if the disbursements had been paid in full, shall incur the same penalty.