I. A person is guilty of a misdemeanor if he deals with property that has been entrusted to him as a fiduciary, or property of the government or of a financial institution, in a manner which he knows is a violation of his duty and which involves substantial risk of loss to the owner or to a person for whose benefit the property was entrusted.
II. As used in this section, "fiduciary" includes any person carrying on fiduciary functions on behalf of a corporation or other organization which is a fiduciary. "Government" and "financial institution" have the meanings given in RSA 637:10, IV. "Property" has the meaning given in RSA 637:2, I.