Indiana Code 6-7-3-11. Prohibited acts; failure or refusal to pay tax
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Terms Used In Indiana Code 6-7-3-11
- controlled substance: has the meaning set forth in IC 35-48-1-9. See Indiana Code 6-7-3-1
- manufacture: has the meaning set forth in IC 35-48-1-18. See Indiana Code 6-7-3-4
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.