A former sheriff’s deputy is expected to serve a year of probation after pleading guilty earlier this month to fifth-degree theft, fraudulent practices and non-felonious misconduct while in office.
Makenz Allen Kriener, age 33, of Fort Atkinson was initially charged with sales tax evasion and theft after it was discovered he had visited Norbys Farm Fleet in Decorah while on duty in early December of 2024 and used cash to make unauthorized purchases on the office’s tax-exempt account — court documents indicated the purchases totaled less than $300 and said Kriener “admitted the use of (the) items is on a mostly personal basis, and (he) had stored the items at his residence.”
The sheriff’s office previously said it launched an internal investigation — with the assistance of the Iowa Division of Criminal Investigation — immediately after receiving a report of possible misconduct regarding Kriener. Several additional charges were added to the case’s trial information that February. Law enforcement said those charges stemmed from a separate investigation conducted by the Iowa Department of Transportation, which local authorities became aware of around the same time the sheriff’s office began its internal investigation. In addition to theft and sales tax evasion, Kriener was charged with four counts of third-degree fraudulent practice — each an aggravated misdemeanor — and two counts of non-felonious misconduct while in office — both serious misdemeanors.
The added filed trial information indicated Kriener knowingly provided false information or concealed certain facts while applying for a vehicle registration or title. Prosecutors listed four separate offenses which took place between February and August of 2024, and attorneys said Kriener failed to report the actual amount paid for the vehicles, which they said resulted in his evading of taxes which were due on the transfer of those vehicles. Prosecutors also said Kriener purchased the vehicles while on duty and provided the seller a ride home in a patrol vehicle, resulting in charges of misconduct for the misuse of public property “for a private purpose and for personal gain,” according to court documents. Court filings said the first of those offenses took place on July 6, 2024, and the second occurred between Aug. 1 and Aug. 9, 2024.
Kriener was terminated from his position as a Winneshiek County Sheriff’s deputy earlier this year — he began his career in law enforcement in 2017, according to a previously public staff profile.
The 33-year-old initially pleaded not guilty to the charges filed against him, and the case was most recently scheduled to be heard during a July 9 trial, but Kriener entered two new pleas on April 8. The court filed its judgements less than a week later.
The charge of sales tax evasion was dismissed, but the former deputy was ordered to pay a $500 fine for the fifth-degree theft charge. He was also ordered to serve two one-year periods of probation — one for misconduct and another for fraudulent practices — and both may be served simultaneously. Kriener is also to complete 20 hours of community service and pay an $855 civil penalty for the fraudulent practice charges. The court saw fit to suspend a $430 civil penalty and jail sentence of up to one year for one of the misconduct charges, and a second $430 penalty has been suspended, pending Kriener’s completion of his prescribed probation. In addition, the court agreed to a deferred judgement regarding for all four counts of fraudulent practices and one charge of misconduct — if Kriener fulfills the terms of his probation, those charges may be dismissed without a formal judgement being entered in the court record. However, if the terms of his probation are not met, the court may pronounce the 33-year-old guilty and impose a sentence against him. The former sheriff’s deputy was also ordered to report for fingerprinting within 30 days of the court’s April 14 decision.
