§ 5-11-1-10 — Failure to file report; interference with examiners; offense; forfeiture of office and alternative

(a) A public officer or responsible officer of
an audited entity who:
(1) fails to make, verify, and file with the state examiner any
report required by this chapter;
(2) fails to follow the directions of the state examiner in keeping
the accounts of the officer's office;
(3) refuses the state examiner, deputy examiner, field examiner,
or private examiner access to the books, accounts, papers,
documents, cash drawer, or cash of the officer's office; or
(4) interferes with an examiner in the discharge of the examiner's
official duties;
commits a Class B infraction. The court may also order the officer
described in this subsection to forfeit the officer's office.
(b) As an alternative to an order to forfeit office under subsection
(a), a court in which an action described in subsection (a) is filed may
impose a civil penalty that does not exceed five hundred dollars ($500)
for each day, beginning on the day that the court imposes the civil
penalty and each day thereafter, that the public officer or responsible
officer continues to violate an obligation described in subsection (a).
The individual is personally liable for a civil penalty imposed on the
individual under this section.
(c) The state board of accounts may collect the expenses incurred in
carrying out the audit, examination, or engagement from the audited
entity of the officer described in this section.
Formerly: Acts 1909, c.55, s.10. As amended by Acts 1978,
P.L.2, SEC.507; P.L.3-1986, SEC.12; P.L.157-2020, SEC.6.