Any public servant or foreign public employee, having knowledge of any cash or book deficiency in the accounts of a public employee under his orders or supervision, and failing to report the deficiency to the legal authorities or to his immediate superior, shall be punished with imprisonment for from 1 (one)
to 5 (five) years and with fine of from CFAF 100 000 (one hundred thousand)
to CFAF 1 000 000 (one million).
Official text
Spot-checked
In force from 12 July 2016
Source page 54