(a) The Morgan County Commission shall reimburse the office of license commissioner, the office of the judge of probate, and the office of revenue commissioner from the general fund of the county the amount of any monetary loss in an amount not to exceed a total of five thousand dollars ($5,000) per annum, arising or caused by error, mistake, or omission, including any loss arising from acceptance of drafts, money orders, or other written orders for money or its equivalent or any loss from missing tags, decals, or licenses if the error, mistake, or omission was caused without his or her personal knowledge.
(b) The license commissioner, judge of probate, and revenue commissioner shall use his or her best efforts to assure that his or her employees exercise due care in performing their duties, make a diligent effort to correct any error, mistake, or omission, and collect the amount subject to potential loss. This section shall not apply to any deliberate misuse or misappropriation of funds by the license commissioner, judge of probate, or revenue commissioner or any clerk or employee of these offices.