IC 6-1.1-37-2: Assessment violations by public officials or employees

Sec. 2. An assessing official or a representative of the department of local government finance who:

(1) knowingly assesses any property at more or less than what the official or representative believes is the proper assessed value of the property;

(2) knowingly fails to perform any of the duties imposed on the official or representative under the general assessment provisions of this article; or

(3) recklessly violates any of the other general assessment provisions of this article;

commits a Class A misdemeanor.