Section 260 - Withholding of public money by a public officer

Where a public officer who is bound in that capacity to pay or account for money or a valuable thing or to produce or give a document or any other thing up, fails to pay or account for or to produce or give the document or thing up to any other officer or person lawfully demanding the same, commits an offence and is liable on summary conviction to a term of imprisonment of not less than twelve years and not more than twenty-five years.