Ind. Code § 35-44.2-2-5
A person who knowingly, intentionally, or recklessly violates:
(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.
As added by P.L.126-2012, SEC.55. Amended by P.L.32-2019, SEC.35.