Indiana § 36-3-5-12 Personal liability for penalties and interest assessed by Internal
Revenue Service; reimbursement

Indiana Statutes

§ 36-3-5-12 — Personal liability for penalties and interest assessed by Internal Revenue Service; reimbursement

Indiana·Title 36 LOCAL GOVERNMENT·Art. 3 GOVERNMENT OF INDIANAPOLIS AND·Ch. 5 Appointed Officers, Departments, and Boards

(a)Except as provided in subsection (b), if the controller is held personally liable for penalties and interest assessed by the Internal Revenue Service, the county treasurer shall reimburse the controller in an amount equal to the penalties and interest.

(b)The county treasurer may not reimburse the controller under subsection (a) if the controller willfully or intentionally fails or refuses to file a return or make a required deposit on the date the return or deposit is due.

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(a) Except as provided in subsection (b), if the
controller is held personally liable for penalties and interest assessed
by the Internal Revenue Service, the county treasurer shall reimburse
the controller in an amount equal to the penalties and interest.
(b) The county treasurer may not reimburse the controller under
subsection (a) if the controller willfully or intentionally fails or refuses
to file a return or make a required deposit on the date the return or
deposit is due.

Indiana § 36-3-5-12 (Personal liability for penalties and interest assessed by Internal Revenue Service; reimbursement) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.