|State Code||§ 6-7-3-8|
|Penalty for Nonpayment (Civil and Criminal )||200% of Tax|
|Tax found to violate double jeopardy protections in Fassinger v. State, 656 N.E.2d 1163. As a result, tax stamp violations must be processed separately from criminal proceedings.
The lack of due process and the Department of Revenue’s levying of the tax for constructive possession alone were challenged unsuccessfully in Hurst v. Department of Revenue, 720 N.E.2d 370 (Ind. Tax. 1999) and Hall v. Department of Revenue, 720 N.E.2d 1287 (Ind. Tax 1999).
For more information, call the Department of Revenue’s Criminal Investigations Division at (317)232-3360