(a) Except as provided in paragraph (b), when a sheriff or other correctional officer has custody of a person charged with or convicted of a crime and transfers that person more than 100 miles, that sheriff or other correctional officer shall provide the transferee with a custodial escort of the same sex as the transferee. A sheriff may employ, when the occasion exists, a suitable person to carry out this section. The expenses of the person’s employment must be paid out of county funds not otherwise appropriated.

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(b) A sheriff or other correctional officer is not required to provide a same sex escort if: (1) the vehicle used to transport the transferee has video and audio recording equipment installed; (2) the vehicle’s video and audio recording equipment is operational and positioned to record the portion of the vehicle where the transferee is held during the transfer; and (3) the video and audio equipment records the duration of the transfer. A recording of an inmate transfer made under this paragraph must be maintained by the sheriff or agency employing the correctional officer for at least 12 months after the date of the transfer.