Summary of Am. Sub. S.B. No. 10

• Expands theft in office penalties based on amount stolen: felony of fourth degree ($1,000-$7,499), third degree ($7,500-$149,999), second degree ($150,000-$749,999), and first degree ($750,000+).

• Requires restitution to include audit costs incurred by the entity that suffered loss from theft in office.

• Modifies record sealing and expungement laws to exclude theft in office convictions from sealing eligibility under sections 2953.31-2953.35.

• Expands tax refund intercept provisions to allow application of refunds toward debts owed to the state or political subdivisions, including certified claims and audit findings.

• Establishes separate warrant issuance standard for county auditors when presented with court orders, making the issuing court liable for expenditures rather than the auditor.