(A) Embezzlement of public moneys; falsification of public records. A prosecution for embezzlement of public moneys or the falsification of public records may be commenced at any time.
(B) Misdemeanor; any infraction; commencement of prosecution.
(1) Except as otherwise provided in this section, prosecutions for other offenses are subject to the following periods of limitation:
(a) A prosecution for a misdemeanor must be commenced within two years after it is committed; and
(b) A prosecution for any infraction must be commenced within one year after it is committed.
(2) The prosecution is commenced on the filing of a complaint or information.
(C) Fraud or breach of fiduciary obligation; misconduct by public officer or employee. If the period prescribed in division (B)(1) above has expired, a prosecution may nevertheless be commenced for:
(1) Any offense, a material element of which is either fraud or a breach of fiduciary obligation, within one year after discovery of the offense by an aggrieved party or by a person who has a legal duty to represent an aggrieved party and who is himself or herself not a party to the offense, but in no case shall this provision extend beyond the period of limitation otherwise applicable by more than three years; and
(2) Any offense based on misconduct in office by a public officer or employee at any time during the term of the defendant’s public office or the period of his or her public employment or within two years thereafter, but in no case shall this provision extend beyond the period of limitation otherwise applicable by more than three years.
(D) Defendant out of state. The period of limitation does not run against any defendant during any period of time he or she is out of the state following the commission of an offense.
(E) Lesser included offense for which period of limitations has run. Whenever a defendant is charged with an offense for which the period of limitations has not run and the defendant should be found guilty of a lesser offense for which the period of limitations has run, the finding of the lesser and included offense against which the statute of limitations has run shall not be a bar to punishment for the lesser offense.