Sec. 12. (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.
As added by P.L.227-2005, SEC.30.
Structure Indiana Code
Article 3. Government of Indianapolis and Marion County (Unigov)
Chapter 5. Appointed Officers, Departments, and Boards
36-3-5-1. Application of Chapter
36-3-5-2.6. Immunity of Controller and Deputy Controllers; Exception for Gross Negligence
36-3-5-2.7. Office of Finance and Management; Responsibilities; Controller Serves as Director
36-3-5-2.8. Powers and Duties of Controller
36-3-5-3. Deputy Mayors; Number; Nature of Office
36-3-5-4. Establishment; Powers and Duties of Executive Departments; Department of Public Utilities
36-3-5-7. Administrative Boards; Meetings; Notice; Quorum; Majority Vote
36-3-5-9. Standard Forms for Use in Transaction of Business
36-3-5-10. Suits Against Principals and Sureties on Obligations