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Indiana Code Title 6. Taxation § 6-1.1-27-5

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 5. (a) The state comptroller shall notify the prosecuting attorney of the appropriate judicial circuit 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 prosecuting attorney receives the notice required by this section, the 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.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-1.1-27-5 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-1-1-27-5/

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