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.
Prohibited acts; failure or refusal to pay tax
Ind. Code § 6-7-3-11, under Chapter 3. Controlled Substance Excise Tax.
Ind. Code § 6-7-3-11