Prohibited acts; failure or refusal to pay tax
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.
Last modified: May 28, 2006