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.
Ind. Code § 6-7-3-11
Prohibited acts; failure or refusal to pay tax
Applied in 4 court decisions — leading case Stevens v. State (1998)
Most recently applied in Harrison v. Indiana Department of State Revenue (November 2007)
As added by P.L.50-1992, SEC.1
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.