Theft of Public Funds (5367XD) - Auditor of State

This bill increases penalties for public employees and officials who steal more than $10,000 from government entities. It requires courts to impose mandatory prison time without options for probation, deferred judgment, or suspended sentences in these cases. The law applies broadly to state, school, and local government employees - including contractors - and defines "public employer" to include all government bodies. Courts may only avoid mandatory incarceration if the defendant proves exceptional mitigating circumstances with clear evidence.