(a) A clerk is not responsible for:
(1) a loss of funds resulting from the failure or negligence of a depository; or
(2) the safety of funds after deposit in a depository selected under this subchapter.
(b) A clerk is responsible for:
(1) a loss of funds resulting from the clerk's official misconduct, negligence, or misappropriation of the funds; and
(2) the safety of funds before deposit in a depository selected under this subchapter.