Former assessor reaches agreement with state for restitution
By William Carroll
The probation revocation hearing for former Warren County assessor Wendy Nordwald Kozma was continued …
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The probation revocation hearing for former Warren County assessor Wendy Nordwald Kozma was continued Tuesday, Dec. 23 as the parties reached an agreement with respect to Kozma’s restitution payments.
According to the agreement reached, Kozma has agreed to pay the Warren County Prosecuting Attorney’s office her entire Missouri County Employee’s Retirement Fund pension in the amount of $535.89 each month. If Kozma fails to pay each month, Kozma will be held in contempt of court.
The agreement also stipulates that Kozma agrees to change the 10-year certified life insurance policy associated with her CERF account to show the beneficiary to be the restitution department of the Warren County Prosecuting Attorney’s office.
As part of the agreement, Kozma will also provide the prosecuting attorney’s office with her CERF log-in and password and will also provide her federal and state tax returns each year.
Another part of the agreement requires Kozma to designate at least 15 percent of her Social Security disability pay each month to the prosecuting attorney’s office to be applied to her restitution.
The agreement also acknowledges that Kozma has been previously ordered by the court to turn over any lump-sum payment she receives for her disability claim.
The agreement also stipulates that Kozma is still responsible for paying the full sum of $1,200 per month previously ordered.
As part of the agreement, Kozma was released from custody Dec. 23, 2025.
Kozma, who now lives in Florida, was convicted of 15 counts of stealing in 2022 for embezzling over $250,000 from the Missouri State Assessors Association. She was sentenced to pay $213,000 in restitution and four months in prison in lieu of a 10-year prison sentence.