Todo funcionario o empleado público que obstinadamente mediante acción u omisión y negligentemente incumpla con las obligaciones de su cargo o empleo y como consecuencia de tal descuido se ocasione pérdida de fondos públicos o daño a la propiedad pública, incurrirá en delito menos grave.
Si el valor de la pérdida de los fondos públicos o el daño a la propiedad pública sobrepasa de diez mil (10,000) dólares, será sancionado con pena de reclusión por un término fijo de tres (3) años.
El tribunal también podrá imponer la pena de restitución.
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