Terms Used In Louisiana Revised Statutes 47:2607

  • Controlled dangerous substance: means a drug, substance, or immediate precursor in Schedule I through V of La. See Louisiana Revised Statutes 47:2602
  • Conviction: A judgement of guilt against a criminal defendant.
  • Dealer: means a person who in violation of Louisiana law manufactures, produces, ships, transports, or imports into Louisiana or in any manner acquires or possesses more than forty-two and one-half grams of marijuana, or seven or more grams of any controlled dangerous substance, or ten or more dosage units of any controlled dangerous substance which is not sold by weight. See Louisiana Revised Statutes 47:2602
  • Marijuana: means all parts of plants of the Genus Cannabis, whether growing or not; the seeds thereof; the resin extracted from any part of such plant; and every compound, manufacture, salt, derivative, mixture, or preparation of such plant, its seeds or resin, but shall not include the mature stalks of such plant, fiber produced from such stalks, oil or cake made from the seeds of such plant, any other compound, manufacture, salt, derivative, mixture, or preparation of such mature stalks (except the resin extracted therefrom), fiber, oil, or cake, or the sterilized seed of such plant which is incapable of germination. See Louisiana Revised Statutes 47:2602
  • Stamp: means the impression, device, stamp, label, or print manufactured or printed as prescribed by the secretary by the use of which the tax levied hereunder is paid. See Louisiana Revised Statutes 47:2602

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 La. Rev. Stat. 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.  

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