Sec. 20. The excise taxes required by this chapter are intended to be in addition to any criminal penalties under IC 35-48-4 and forfeitures under IC 16-42-20, IC 34-24-1, or IC 34-24-2 (or IC 34-4-30.1 or IC 34-4-30.5 before their repeal).
Ind. Code § 6-7-3-20
Tax in addition to criminal penalties and forfeitures
Applied in 2 court decisions — leading case Harrison v. Indiana Department of State Revenue (2007)
Most recently applied in Harrison v. Indiana Department of State Revenue (November 2007)
As added by P.L.65-1996, SEC.7
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.