US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 42
                          ILLEGAL DRUG STAMP TAX ACT
    63-4207.  CIVIL PENALTY -- CRIMINAL PENALTY -- STATUTE OF LIMITATIONS. (1)
Any person violating the provisions of this chapter is subject to a penalty of
one hundred percent (100%) of the tax in addition to the tax imposed by
section 63-4203, Idaho Code. The penalty shall be collected as part of the
tax.
    (2)  In addition to the tax penalty imposed, any person subject to the
taxes imposed in this chapter distributing or possessing a controlled
substance without affixing the appropriate stamps, labels, or other indicia is
guilty of a criminal offense and, upon conviction, is punishable to the same
extent as possession of the controlled substance is punishable as set out in
section 37-2732, Idaho Code.
    (3)  Notwithstanding any other provision of the criminal laws of this
state, an information, indictment, or complaint may be filed upon any criminal
offense under this chapter within three (3) years after the commission of the
offense.