R.S. 47:2607

Penalties ACTIVE

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.

Actions

References

Cited by

None.

History

  • enactment Acts 1990, No. 90, §1, eff. Jan. 1, 1991

Section navigation

Cite R.S. 47:2607

Bluebook
La. Rev. Stat. Ann. § 47:2607 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-2607
BibTeX
@misc{larevstat-47-2607,
  title        = {La. Rev. Stat. Ann. § 47:2607},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-2607},
  note         = {Snapshot 2026-05-22}
}