Well.. they did.
In this title, unless the context otherwise requires:
1. "Office", "board" or "commission" means any office, board or commission of the state, or any political subdivision thereof, the salary or compensation of the incumbent or members of which is paid from a fund raised by taxation or by public revenue.
2. "Public institution" means any institution maintained and paid for from a fund raised by taxation or by public revenue.
3. "Officer" or "public officer" means the incumbent of any office, member of any board or commission, or his deputy or assistant exercising the powers and duties of the officer, other than clerks or mere employees of the officer.
38-423. Making or giving false certificate; classification
A public officer authorized by law to make or give any certificate or other writing, who makes and delivers as true such a certificate or writing containing a statement which he knows is false, is guilty of a class 6 felony.