1. By failing to make payment by a public officer who is under
   obligation to make such payment from Government funds in his
2. By refusing to make delivery by a public officer who has been
   ordered by competent authority to deliver any property in his
   custody or under his administration (must be malicious)

1. That the public officer has gov’t. funds or property in his
2. That he is under obligation to either:
   a. make payment from such funds, or
   b. to deliver property in his custody or administration when
      ordered by competent authority; and
3. That he maliciously fails or refuses to do so.

Penalty is based on value of funds/property to be delivered.