Failure to pay as evidence in criminal sentencing order
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.
Last modified: May 28, 2006