Sec. 21. (a) All public officers and responsible officers of audited entities shall adopt and use the books, forms, records, and systems of accounting and reporting adopted by the state board of accounts, when directed so to do by the board, and all forms, books, and records shall be purchased by those officers in the manner provided by law. An officer described in this subsection who refuses to provide such books, forms, or records, fails to use them, or fails to keep the accounts of the officer’s office as directed by the board commits a Class C infraction. The court may also order the officer 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.22. As amended by Acts 1978, P.L.2, SEC.510; P.L.157-2020, SEC.10.