§ 143C‑10‑1. Offenses for violation of Chapter.
(a) Class 1 misdemeanor. – It is a Class 1 misdemeanor for a person to knowingly and willfully do any one or more of the following:
(1) Withdraw funds from the State treasury for any purpose not authorized by an act of appropriation.
(2) Approve any fraudulent, erroneous, or otherwise invalid claim or bill to be paid from an appropriation.
(3) Make a written statement, give a certificate, issue a report, or utter a document required by this Chapter, any portion of which is false.
(4) Fail or refuse to perform a duty imposed by this Chapter.
(b) Class A1 misdemeanor. – It is a Class A1 misdemeanor for a person to make a false statement in violation of G.S. 143C‑6‑23(c).
(c) Forfeiture of Office or Employment. – An appointed officer or employee of the State or an officer or employee of a political subdivision of the State, whether elected or appointed, forfeits his office or employment upon conviction of an offense under this section. An elected officer of the State is subject to impeachment for committing any of the offenses specified in this section. (2006‑203, s. 3.)