An officer who fraudulently appropriates to his or her own use or to the use of another person, or secretes with the intent to appropriate to such a use, any money, evidence of debt or other property entrusted to the officer by virtue of his or her office, shall be punished:
1. Where the amount of the money or the actual value of the property fraudulently appropriated or secreted with the intent to appropriate is $250 or more, for a category D felony as provided in NRS 193.130. In addition to any other penalty, the court shall order the person to pay restitution.
2. Where the amount of the money or the actual value of the property fraudulently appropriated or secreted with the intent to appropriate is less than $250, for a misdemeanor.
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