Additional Judgment Equal to Excise Tax; Collection; Distribution

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Sec. 17. (a) This section applies after December 31, 2016.

(b) In addition to:

(1) the penalty described under IC 9-18.1-2-10; and

(2) any judgment assessed under IC 34-28-5 (or IC 34-4-32 before its repeal);

a person that violates IC 9-18.1-2-3 shall be assessed a judgment equal to the amount of excise tax due under IC 6-6-5 or IC 6-6-5.5 on the vehicle involved in the violation.

(c) The clerk of the court shall do the following:

(1) Collect the additional judgment described under subsection (b) in an amount specified by a court order.

(2) Transfer the additional judgment to the county auditor on a calendar year basis.

(d) The county auditor shall distribute the judgments described under subsection (c) to law enforcement agencies, including the state police department, responsible for issuing citations to enforce IC 9-18.1-2-3.

(e) The percentage of funds distributed to a law enforcement agency under subsection (d):

(1) must equal the percentage of the total number of citations issued by the law enforcement agency for the purpose of enforcing IC 9-18.1-2-3 during the applicable year; and

(2) may be used for the following:

(A) Any law enforcement purpose.

(B) Contributions to the pension fund of the law enforcement agency.

[Pre-2016 Title 9 Revision Citation: 9-18-2-41.]

As added by P.L.198-2016, SEC.668.


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