(A) Each county treasurer who takes continuing education courses pursuant to division (B)(3)(a) of section 321.46 of the Revised Code shall complete:

(1) Twelve hours of such education in the subject areas of investments, cash management, the collection of taxes, ethics, and any other subject area that the treasurer of state determines is reasonably related to the duties of the office of the county treasurer; and

(2) Twelve hours of such education in the subject areas of governmental accounting, portfolio reporting and compliance, office management, and any other subject area that the auditor of state determines is reasonably related to the duties of the office of the county treasurer.