(a) This section applies to any sheriff or deputy sheriff engaged in any activity other than those activities relating to:
(1) courthouse security;
(2) service of process;
(3) the transportation of inmates to and from court proceedings;
(4) personnel and other administrative activities;
(5) activities, including activities relating to performing law enforcement functions, arising under a multijurisdictional agreement under the supervision and direction of the Maryland State Police or other State agency; or
(6) any other activities, except activities relating to performing law enforcement functions or detention center functions.
(b) A county or Baltimore City may obtain insurance to provide the coverage and defense necessary under the Maryland Tort Claims Act for personnel covered by this section.
(c) (1) If a county or Baltimore City does not obtain adequate insurance coverage to satisfy the coverage and defense necessary under the Maryland Tort Claims Act, an assessment for coverage and for payment of any litigation expenses, other than for compensation for the time spent by any State employee working for the Attorney General, shall be set off from:
(i) any tax which has been appropriated in the State budget to the county or Baltimore City; or
(ii) the subdivision’s share of any income tax collected by the State Comptroller.
(2) Any amount due under this subsection shall be collected in the manner provided by § 7-222 of this article.