Title 34, Chapter 9, Section 21
Any employee who, with the intent to defraud, receives and retains
any income benefits to which he or she is not entitled shall be
guilty of a misdemeanor and, upon conviction thereof, shall be
punished for each offense by a fine of not less than $1,000.00 nor
more than $10,000.00 or by imprisonment not to exceed one year, or
by both such fine and imprisonment.