(1) Any person responsible for an act or omission expressly declared to be a criminal offense by chapter 4 of this title commits: A Class A misdemeanor; and
(2) If the act or omission was intended to defraud, a Class E felony.
(3) An officer, director or employee of a credit union shall be responsible for an act or omission of the credit union declared to be a criminal offense pursuant to this chapter, whenever, knowing that the act or omission is unlawful, the officer, director or employee participates in authorizing or ratifying the omission or, having the duty to take the required action, omits to do so.
(4) Unless otherwise provided in this chapter, it shall be no defense to a criminal prosecution hereunder that the defendant did not know the facts establishing the criminal character of the act or omission charged if the defendant could and should have known the facts in the proper performance of the defendant's duty.