Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:2607
Penalties
# A.
No dealer may possess any marijuana or controlled dangerous substance upon which a tax is imposed by this Part. In addition to any other criminal penalties, if a dealer possesses any marijuana or controlled dangerous substance upon which the tax has not been paid as evidenced by a stamp such dealer shall be subject to the additional penalties contained in this Part.
# B.
Any dealer violating this Part is subject to a penalty of one hundred percent of the tax in addition to the tax imposed by R.S. 47:2601. The penalty will be collected as part of the tax.
# C.
In addition to the tax penalty imposed, a dealer distributing or possessing marijuana or controlled dangerous substances without affixing the appropriate stamps is guilty of a crime and, upon conviction, may be sentenced to imprisonment for not more than five years or receive a penalty of not more than ten thousand dollars, or both.
# D.
Nothing in this Part may in any manner provide immunity for a dealer from criminal prosecution pursuant to Louisiana law.
Source: view the official text
In this chapter (10 sections)
- 47:2601 · Imposition of tax
- 47:2602 · Definitions
- 47:2603 · Use of stamps required
- 47:2604 · Authority to issue rules and regulations
- 47:2605 · Confidential nature of information
- 47:2606 · Investigatory powers
- 47:2607 · Penalties
- 47:2608 · Seizure and forfeiture of property
- 47:2609 · Distribution of proceeds; formula
- 47:2610 · Exceptions