{"data":{"id":"us-in/ic-6-7-3-11","jurisdiction":"us-in","citation":"IC 6-7-3-11","heading":"Prohibited acts; failure or refusal to pay tax","body":"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.","path":["TITLE 6. TAXATION","ARTICLE 7. TOBACCO TAXES","Chapter 3. Controlled Substance Excise Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-7-3-11","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"f8e15db0374019c2f869ab548c9ec433c5e0c0374ea9594d0a04b3c7cfabb1a8","source_id":"us-in","stale":false,"prev":"us-in/ic-6-7-3-10","next":"us-in/ic-6-7-3-12"},"notice":"GroundRules: Original legal text. Not legal advice."}