273.51—Penalties.
If any officer, director, agent, or employee of, or connected with, any contractor or subcontractor under this part embezzles, willfully misapplies, steals, or obtains by fraud any of the funds or property connected with the contract or subcontract, he shall be subject to the following penalties:
(a)
If the amount involved does not exceed $100, he shall be fined not more than $1,000 or imprisoned not more than one year, or both.
(b)
If the amount involved exceeds $100, he shall be fined not more than $10,000 or imprisoned for not more than two years, or both.