{
  "urn": "urn:us-la:rs:47:2607",
  "title_number": "47",
  "section_number": "2607",
  "citation": "R.S. 47:2607",
  "heading": "Penalties",
  "text": "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.\n\nB. 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.\n\nC. 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.\n\nD. Nothing in this Part may in any manner provide immunity for a dealer from criminal prosecution pursuant to Louisiana law.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "47",
      "name": "REVENUE AND TAXATION"
    },
    {
      "level": "subtitle",
      "number": "IV",
      "name": "MISCELLANEOUS TAXES"
    },
    {
      "level": "chapter",
      "number": "3",
      "name": "MISCELLANEOUS TAXES"
    },
    {
      "level": "part",
      "number": "I",
      "name": "MARIJUANA AND CONTROLLED DANGEROUS SUBSTANCES TAX"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle IV › Chapter 3 › Part I",
  "acts_citations": [
    {
      "act_year": 1990,
      "act_number": 90,
      "section": 1,
      "effective_date": "1991-01-01",
      "effective_date_raw": "Jan. 1, 1991",
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Acts 1990, No. 90, §1, eff. Jan. 1, 1991.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101653",
  "website_law_id": 101653,
  "scrape_timestamp": "2026-05-22T23:36:41Z",
  "source_html_hash": "sha256:5980e110ad051bd21710b7adb9ab7302504f67fe83cd8ce6d0f69db1af191f17",
  "schema_version": "1.0.0"
}