Intermediate Sanctions are penalties assessed by the IRS against individual members of a nonprofit’s board of directors, usually as a result of private inurement infractions. The assessments typically start at 20% of the amount of the inurement value (assessed individually among the board members), and can rise to 200% should the board not remedy the cause of the inurement in a timely manner.
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Is it considered private inurement if a treasurer is placing nonprofit donations into a personal account in their name and not moving them over to the nonprofit business account, not paying taxes on the money in that personal account, and not providing proper receipt to donors?
It sounds more like commingling or embezzlement, than it does private inurement. What you describe is highly illegal and potentially criminal, even if done innocently. Never, ever, deposit donations into a personal bank account. That is theft. If you have any influence in this situation to prevent this behavior, use it.