Prosecuting attorney; duties

Sec. 5. (a) The state auditor shall notify the appropriate county prosecuting attorney if: (1) the money due the state as shown by a certificate of settlement is not paid to the state treasurer by the time required under section 3 of this chapter; and (2) the nonpayment is caused by the failure of: (A) the county auditor to prepare and deliver a certificate of settlement to the county treasurer; (B) the county treasurer to make payment; or (C) the county auditor to issue a warrant for the amount due the state. (b) When a county prosecuting attorney receives the notice required by this section, the county prosecuting attorney shall initiate a suit in the name of the state against the defaulting county auditor or treasurer. The defaulting party is liable in an amount equal to one hundred fifteen percent (115%) of the amount due the state. [Pre-1975 Property Tax Recodification Citation: 6-1-59-3 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-2018, SEC.58.