Mich. Comp. Laws § 750.480

Sec. 480. Refusing to deliver books, money, etc., to successor in office—Any officer or agent of this state or of any county, city, village, township or school district within the state, into whose hands money, books, papers, evidence of debt or other property shall come by virtue of his office or agency, who shall wilfully refuse or neglect, on demand, to deliver the same to his successor in office or to the person authorized by law to receive or have charge of the same, shall be guilty of a felony.