| A county officer or employee or any other custodian of public |
| funds or property who improperly withholds the public funds from |
| the state or county treasury or other authority whose duty it is |
| to receive the funds or who fails to turn the property over to |
| the proper custodian is liable for all costs of collection or |
| recovery of funds or property, including interest on funds |
| improperly withheld for the time the funds have been withheld and |
| reasonable rental and damages when property belonging to the |
| public is improperly withheld. A county officer or employee who |
| unlawfully transfers to the officer or employee any public funds |
| or property or who knowingly transfers public funds or property |
| to any other person not entitled to the funds or property is |
| liable for all costs of recovery of the funds or property. |