Indiana Code
Ind. Code § 6-7-3-11 (2025)
Prohibited acts; failure or refusal to pay tax
✓ 2025 Indiana Code: the 2026 session is not included
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.
Notes of Decisions
Cited in 14
cases, 1995–2007 · leading case: Bryant v. State, 660 N.E.2d 290 (Ind. 1996).
Bryant v. State, 660 N.E.2d 290 (Ind. 1996). “The only distinction between the punishments is found in the criminal sanction imposed for nonpayment in subsection (b) of § 6-7-3-11. This provision requires a mens rea of "knowingly or intentionally" for criminal conviction.”
Clifft v. Indiana Dep't of State Revenue, 660 N.E.2d 310 (Ind. 1995). “Ind.Code Ann. § 6-7-3-11 (West Supp.1994).”
Collins v. State, 659 N.E.2d 509 (Ind. 1995). “This subsection does not apply to a person in violation of IC 35-48-4-11, if the violation is a Class A misdemeanor.”
Whitt v. State, 645 N.E.2d 677 (Ind. Ct. App. 1995). “[2] I.C. § 6-7-3-11. [3] I.C. § 35-44-3-3. [4] The statute defines "school property" as follows: A building or other structure owned or rented by: (A) school corporation; (B) An entity that is required to be licensed under [statutory citation]; (C) A private school .”
Stevens v. State, 701 N.E.2d 277 (Ind. Ct. App. 1998). “Ind Code § 6-7-3-11. 5 . Ind.Code § 9-30-5-2.”
Whitt v. State, 659 N.E.2d 512 (Ind. 1995). “Section 6-7-3-11(b) contains no such element.”
Bailey v. Indiana Dep't of State Revenue, 660 N.E.2d 322 (Ind. 1995). “Ind.Code Ann. § 6-7-3-11 (West Supp.1994).”
Garcia v. State, 686 N.E.2d 883 (Ind. Ct. App. 1997). “Ind.Code § 6-7-3-11 (1993). A person who knowingly or intentionally delivers, possesses, or manufactures a controlled substance without having paid the tax due commits a Class D felony.”
Hall v. Indiana Dep't of State Revenue, 660 N.E.2d 319 (Ind. 1996). “Ind.Code Ann. § 6-7-3-11(a) (West Supp.1994).”
Anderson v. State, 649 N.E.2d 1060 (Ind. Ct. App. 1995). “§ 6-7-3-11. 3 . I1.C. § 35-44-3-3. 4 . I.”
Horrall v. Indiana Dept. of State Revenue, 687 N.E.2d 1219 (Ind. T.C. 1997). “§ 6-7-3-11(a) (West Supp.1995) (amended 1996).”
Harrison v. Indiana Dep't of State Revenue, 876 N.E.2d 814 (Ind. T.C. 2007). “In fact, the General Assembly’s 1996 amendment of Indiana Code § 6-7-3-11 clearly expresses the contrary.”
Ind. Code § 6-7-3-11(B): 1 case
Collins v. State, 659 N.E.2d 509 (Ind. 1995). “This subsection does not apply to a person in violation of IC 35-48-4-11, if the violation is a Class A misdemeanor.”
Ind. Code § 6-7-3-11(a): 3 cases
Bryant v. State, 660 N.E.2d 290 (Ind. 1996). “The only distinction between the punishments is found in the criminal sanction imposed for nonpayment in subsection (b) of § 6-7-3-11. This provision requires a mens rea of "knowingly or intentionally" for criminal conviction.”
Hall v. Indiana Dep't of State Revenue, 660 N.E.2d 319 (Ind. 1996). “Ind.Code Ann. § 6-7-3-11(a) (West Supp.1994).”
Horrall v. Indiana Dept. of State Revenue, 687 N.E.2d 1219 (Ind. T.C. 1997). “§ 6-7-3-11(a) (West Supp.1995) (amended 1996).”
Ind. Code § 6-7-3-11(b): 3 cases
Bryant v. State, 660 N.E.2d 290 (Ind. 1996). “The only distinction between the punishments is found in the criminal sanction imposed for nonpayment in subsection (b) of § 6-7-3-11. This provision requires a mens rea of "knowingly or intentionally" for criminal conviction.”
Collins v. State, 659 N.E.2d 509 (Ind. 1995). “This subsection does not apply to a person in violation of IC 35-48-4-11, if the violation is a Class A misdemeanor.”
Whitt v. State, 659 N.E.2d 512 (Ind. 1995). “Section 6-7-3-11(b) contains no such element.”
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