Terms Used In Indiana Code 6-7-3-18

  • controlled substance: has the meaning set forth in IC 35-48-1-9. See Indiana Code 6-7-3-1
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • delivery: has the meaning set forth in IC 35-48-1-11. See Indiana Code 6-7-3-2
  • department: refers to the department of state revenue. See Indiana Code 6-7-3-3
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • manufacture: has the meaning set forth in IC 35-48-1-18. See Indiana Code 6-7-3-4
   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.