Idaho Statutes

§ 63-4207 — CIVIL PENALTY — CRIMINAL PENALTY — STATUTE OF LIMITATIONS

Idaho·Title 63 REVENUE AND TAXATION·Ch. 42 ILLEGAL DRUG STAMP TAX ACT
(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 t

Free access — add to your briefcase to read the full text and ask questions with AI

Idaho § 63-4207 (CIVIL PENALTY — CRIMINAL PENALTY — STATUTE OF LIMITATIONS) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

State v. Luna
880 P.2d 265 (Idaho Court of Appeals, 1994)
23 case citations
State v. Kluss
867 P.2d 247 (Idaho Court of Appeals, 1993)
19 case citations
State v. Romero-Garcia
75 P.3d 1209 (Idaho Court of Appeals, 2003)
16 case citations
Garcia v. STATE TAX COM'N OF STATE OF ID
38 P.3d 1266 (Idaho Supreme Court, 2002)
14 case citations
State v. Guzman
71 P.3d 468 (Idaho Court of Appeals, 2003)
3 case citations

Legislative History

[(63-4207) 1989, ch. 144, sec. 1, p. 351; am. and redesignated, 1990, ch. 179, sec. 7, p. 382.]

Nearby Sections

15
View on official source ↗