{"data":{"id":"us-la/rs-47-2607","jurisdiction":"us-la","citation":"RS 47:2607","heading":"Penalties","body":"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.\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.\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.\nD. Nothing in this Part may in any manner provide immunity for a dealer from criminal prosecution pursuant to Louisiana law.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101653","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:43Z","sha256":"525afbedb587a1933f1c4c27dc9423723f1e35ee5931386012e9dcc1ee5f1874","source_id":"us-la","stale":false,"prev":"us-la/rs-47-2606","next":"us-la/rs-47-2608"},"notice":"GroundRules: Original legal text. Not legal advice."}