Article 415 — Illegal Collection or Disbursement.

(1) Any public servant who, with intent to obtain an undue advantage for himself: a) collects or orders the collection of taxes, dues, miscellaneous revenues or incomes, wages, salaries, compensation or other expenses, which he knows not to be due or to be in excess of what is legally due; or b) hands over or pays less than is due, while consigning or disbursing any object or money, is punishable, according to the circumstances of the case, with simple imprisonment for not less than one year, or with rigorous imprisonment not exceeding ten years and fine not exceeding fifteen thousand Birr. (2) Where the crime is committed under one of the circumstances specified in sub-article (2) of Article 414 above, the punishment shall be rigorous imprisonment from seven years to fifteen years and fine not exceeding thirty thousand Birr. (3) Where the crime is committed under the circumstances specified in Article 414 above, the punishment shall be rigorous imprisonment from ten years to twenty-five years and fine not exceeding fifty thousand Birr. (4) Where the crime is committed negligently, it is punishable with simple imprisonment and fine.