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Indiana Code — Title 6 (Taxation)

IC 6-7-3-18

Failure to pay as evidence in criminal sentencing order

Official textiga.in.govlast amended

Sec. 18. When sentencing a defendant following a prosecution for delivery, possession, or manufacture of a controlled substance in violation of IC 35-48-4, the court may consider evidence of the accused's failure to pay the excise tax required by this chapter. If the court finds that the defendant failed to pay the excise tax, the court may order the department to commence collection proceedings for the tax and any penalties, as part of the court's sentencing order.
As added by P.L.65-1996, SEC.5.

Amendment history

As added by P.L.65-1996, SEC.5.

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Nearby sections (25 sections)
  1. 6-7-3-6 · Amount of tax; determination by gram weight; substance in
  2. 6-7-3-7 · Delivery of substance to law enforcement officer; tax…
  3. 6-7-3-8 · Payment of tax due on violation of state or federal laws;
  4. 6-7-3-9 · Payment of tax not conferring criminal immunity; use of
  5. 6-7-3-10 · Issuance of evidence of payment; statement; term of validity;
  6. 6-7-3-11 · Prohibited acts; failure or refusal to pay tax
  7. 6-7-3-12 · Rules for enforcement of chapter; tax refund provisions
  8. 6-7-3-13 · Jeopardy assessment; duties of department
  9. 6-7-3-14 · Jeopardy assessments; secondary lien to seizure and…
  10. 6-7-3-15 · Controlled substance tax fund; establishment; administration;
  11. 6-7-3-16 · Controlled substance tax fund; awards and distributions;
  12. 6-7-3-17 · Controlled substance tax fund; monthly distributions and
  13. 6-7-3-18 · Failure to pay as evidence in criminal sentencing order
  14. 6-7-3-19 · Conditions on commencement of collection proceedings
  15. 6-7-3-20 · Tax in addition to criminal penalties and forfeitures
  16. 6-7-4-1 · "Closed system cartridge"
  17. 6-7-4-2 · "Consumable material"
  18. 6-7-4-3 · "Department"
  19. 6-7-4-4 · "Gross retail income"
  20. 6-7-4-5 · "Open system container"
  21. 6-7-4-6 · "Person"
  22. 6-7-4-7 · "Retail dealer"
  23. 6-7-4-8 · "Vapor product"
  24. 6-7-4-9 · Rate of taxation; liability to remit tax
  25. 6-7-4-10 · Electronic cigarette retail dealer's certificate; application
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