1. A peace officer may disclose information regarding improper governmental action by filing a report with:
(a) The district attorney of the county in which the improper governmental action occurred; or
(b) The Attorney General if the district attorney referred to in paragraph (a) is involved in the improper governmental action.
2. Upon the filing of a report pursuant to subsection 1, the district attorney or Attorney General may investigate the report and determine whether improper governmental action did occur. Upon the completion of the investigation the district attorney or Attorney General:
(a) If the district attorney or Attorney General determines that improper governmental action did occur, may prosecute the violation. The Attorney General may prosecute such a violation if the district attorney fails or refuses so to act.
(b) Shall notify the peace officer who filed the report of the results of the investigation.
3. The employer of a peace officer shall not take any reprisal or retaliatory action against a peace officer who in good faith files a report pursuant to subsection 1.
4. Nothing in this section authorizes a person to disclose information if disclosure is otherwise prohibited by law.
5. This section does not apply to a peace officer who is employed by the State.
6. As used in this section, “improper governmental action” means any action taken by an officer or employee of a law enforcement agency, while in the performance of the officer’s or employee’s official duties which is in violation of any state law or regulation.