Prohibited Acts; Failure or Refusal to Pay Tax

  1. Law
  2. Indiana Code
  3. Taxation
  4. Tobacco Taxes
  5. Controlled Substance Excise Tax
  6. Prohibited Acts; Failure or Refusal to Pay Tax

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Sec. 11. A person may not deliver, possess, or manufacture a controlled substance subject to the tax under this chapter unless the tax has been paid. A person who fails or refuses to pay the tax imposed by this chapter is subject to a penalty of one hundred percent (100%) of the tax in addition to the tax.

As added by P.L.50-1992, SEC.1. Amended by P.L.65-1996, SEC.4.


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