Sec. 5. A person who knowingly, intentionally, or recklessly violates: (1) IC 5-10.4-3-10 ; (2) IC 5-10.4-3-12 ; (3) IC 5-10.4-3-14 ; or (4) IC 5-10.4-3-15 ; commits improper teacher's retirement fund accounting, a Class C infraction. However, the violation is a Class A misdemeanor if the person has a prior unrelated adjudication or conviction for a violation of this section within the previous five (5) years.
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