ADMINISTRATION OF THE GOVERNMENT (Chapters 1 through 182)
CONTROLLED SUBSTANCES TAX
Penalty for violations
Section 9. A dealer who violates the provisions of this chapter shall be subject to a penalty of one hundred percent of the tax in addition to the tax imposed by section eight. Such penalty shall be collected as part of the tax.
In addition to the tax penalty imposed, a dealer convicted of distributing or possessing marihuana or controlled substances without affixing the appropriate official stamps, labels, or other indicia shall be punished by imprisonment for not more than five years or a fine of not more than ten thousand dollars, or both.