Sec. 10. (a) If the department determines within five (5) years of a taxpayer's receipt of a tax credit under this chapter that the taxpayer:
(1) has sold, transferred, granted, or otherwise relinquished the taxpayer's ownership interest in an entity described in section 5(2) of this chapter; and
(2) is employed by a health system or another non-physician owned medical practice;
the department shall impose an assessment upon the taxpayer equal to the amount of tax credits provided to the taxpayer under this chapter.
(b) The department shall deposit assessments collected under this section in the state general fund.