(a) An officer or employee of this state or of an entity subject to audit or investigation by the state auditor commits an offense if the officer or employee:
(1) refuses to immediately permit the State Auditor to examine or have access to the books, accounts, reports, vouchers, papers, documents, or electronic data to which the State Auditor is entitled under Section 321.013(e) or other law, or to the cash drawer, or cash from the officer’s or employee’s department;
(2) interferes with an examination by the State Auditor; or
(3) refuses to make a report required by this chapter.
(b) An offense under this section is a Class A misdemeanor.