Indiana Code
Chapter 1. State Board of Accounts Created
5-11-1-10. Failure to File Report; Interference With Examiners; Offense; Forfeiture of Office and Alternative

Sec. 10. (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.

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