Section 34-28-5-17 - Additional judgment equal to excise tax; collection; distribution(a) This section applies after December 31, 2016.(b) In addition to: (1) the penalty described under IC 9-18.1-2-10; and(2) any judgment assessed under IC 34-28-5 (or IC 34-4-32 before its repeal); a person that violates IC 9-18.1-2-3 shall be assessed a judgment equal to the amount of excise tax due under IC 6-6-5 or IC 6-6-5.5 on the vehicle involved in the violation.
(c) The clerk of the court shall do the following:(1) Collect the additional judgment described under subsection (b) in an amount specified by a court order.(2) Transfer the additional judgment to the county auditor on a calendar year basis.(d) The county auditor shall distribute the judgments described under subsection (c) to law enforcement agencies, including the state police department, responsible for issuing citations to enforce IC 9-18.1-2-3.(e) The percentage of funds distributed to a law enforcement agency under subsection (d): (1) must equal the percentage of the total number of citations issued by the law enforcement agency for the purpose of enforcing IC 9-18.1-2-3 during the applicable year; and(2) may be used for the following: (A) Any law enforcement purpose.(B) Contributions to the pension fund of the law enforcement agency.Pre-2016 Title 9 Revision Citation: 9-18-2-41.
Added by P.L. 198-2016, SEC. 668, eff. 7/1/2016.