(a) Except as otherwise provided by this section, if it becomes impossible to successfully merge a guest racetrack's wagers in the common pool via data circuit or manual merge, the mutuel manager shall:(1) refund the pools not successfully merged after announcing to the public that the pools were not merged successfully and the pools will be refunded; or(2) pay the winning wagerers based on the prices established at the host racetrack.(b) The mutuel manager shall report the failure to merge any common pool to the pari-mutuel auditor. The report must be on a form prescribed by the executive secretary and be filed no later than the day after the date the common pool failed to merge.(c) A contract for common pools entered into by an association as a host racetrack must contain a provision stating that the association is not liable if a guest racetrack's wagers are not accepted into a common pool if:(1) it becomes impossible to successfully merge the wagers placed in another state in the common pool; or(2) the mutuel manager determines that attempting to transfer pool data from the guest racetrack will endanger the common pool.