61   Misappropriation of money or property

(1)  An officer of an authority shall not:

(a)  misapply, improperly dispose of or improperly use, any public money, other money, public property or other property, or

(b)  pay any public money or other money into an account other than the account into which the money is required to be paid.

(2)  An officer of an authority shall not wilfully and unlawfully damage or destroy any public property or other property.

(3)  In a prosecution for an offence against subsection (1) (a), it is not necessary to prove the misapplication, improper disposal or improper use of any specific sum of money or property if there is proof of a general deficiency on the examination of the books, records or entries kept or made by the defendant or otherwise and the court or jury is satisfied that the defendant misapplied, improperly disposed of or improperly used all or any of the deficient money or all or any of the deficient property.