Smart Sensing technologies can play an important role in the conditional assessment of concrete sewer pipe linings. In the long-term, the permeation of acids can deteriorate the pipe linings. Currently, there are no proven sensors available to non-invasively estimate the depth of acid permeation in real-time. The electrical resistivity measurement on the surface of the linings can indicate the sub-surface acid moisture conditions. In this study, we consider acid permeated linings as a two resistivity layer concrete sample, where the top resistivity layer is assumed to be acid permeated and the bottom resistivity layer indicates normal moisture conditions. Firstly, we modeled the sensor based on the four-probe Wenner method. The measurements of the developed model were compared with the previous studies for validation. Then, the sensor model was utilized to study the effects of electrode contact area, electrode spacing distance and two resistivity layered concrete on the apparent resistivity measurements. All the simulations were carried out by varying the thickness of top resistivity layer concrete. The simulation study indicated that the electrode contact area has very minimal effects on apparent resistivity measurements. Also, an increase in apparent resistivity measurements was observed when there is an increase in the distance of the electrode spacing. Further, a machine learning approach using Gaussian process regression modeling was formulated to estimate the depth of acid permeated layer