Hayse v. Indiana Department of State Revenue

FISHER, Judge.

The Petitioner, Charles L. Hayse, was arrested for growing marijuana at his Greene County home. Thereafter, the Respondent, the Indiana Department of State Revenue (the Department) issued a controlled substance excise tax (CSET) 1 jeopardy assessment against Hayse for a total of $391,363 on September 16, 1992. This amount included . the tax itself, a 100 percent penalty for failure to pay the tax when due, and collection fees. After a bench trial, Hayse was conviet-ed of Class A misdemeanor cultivation of marijuana on June 10, 1993. 2 The Greene Cireuit Court sentenced him to…