§ 44-49-10 - Penalties – Criminal provisions.

SECTION 44-49-10

   § 44-49-10  Penalties – Criminalprovisions. – (a) Penalties. Any dealer violating this chapter is subject to a penaltyof one hundred percent (100%) of the tax in addition to the tax imposed by§ 44-49-9. The penalty will be collected as part of the tax.

   (b) Criminal penalty; sale without affixed stamps. Inaddition to the tax penalty imposed, a dealer distributing or possessingmarijuana or controlled substances without affixing the appropriate stamps,labels, or other indicia is guilty of a crime and, upon conviction, may besentenced to imprisonment for not more than five (5) years, or to payment of afine of not more than ten thousand dollars ($10,000), or both.

   (c) Statute of limitations. An indictment may be foundand filed, or a complaint filed, upon any criminal offense specified in thissection, in the proper court within six (6) years after the commission of thisoffense.