All states find ways to raise revenue. One of the ways they do so is charging a tax on various items that come into the state for consumption and sale. Oklahoma is a state that raises tax revenue through a tax on controlled dangerous substances — illegal drugs. Having no drug tax stamp is a crime in Wagoner, Oklahoma. Okla. Stat. tit. 68 § 450.2
What is a No Drug Tax Stamp in Oklahoma?
At one time Oklahoma had some of the most stringent drug laws in the country. However, Oklahoma recently made possession of any illegal drug into a misdemeanor, making it now one of the most lenient states in regard to simple possession. Given that, it may be that prosecutors increase prosecutions under this grouping of statutes.
Known as the Oklahoma Drug Tax Stamp, the state taxes possession of certain drugs known as controlled dangerous substances. For the purposes of this set of statutes, a controlled dangerous substance is a drug, substance, or immediate precursor specified in Schedules I through V of the Uniform Controlled Dangerous Substances Act, which is held, possessed, transported, transferred, sold, or offered for sale in violation of Oklahoma laws. Okla. Stat. tit. 68 § 450.1
The statute is aimed at “dealers.” However, under this statute, it doesn’t take much to be labeled a dealer. A dealer is defined as a person, who in violation of Oklahoma drug laws, manufactures, distributes, produces, transports, or imports into Oklahoma or in any manner acquires or possesses:
- more than 42.5 grams of marijuana;
- 7 or more grams of any controlled dangerous substance other than marijuana; or
- 10 or more dosage units of any controlled dangerous substance other than marijuana which is not sold by weight.
Just having enough of an illegal drug in your possession will make you a “dealer.”
This is a tax that no one will pay unless they are caught. The way that it is supposed to work is like this.
The tax is levied and paid by attaching stamps to the substance when a dealer purchases, obtains, or transports a controlled dangerous substance. The stamp is affixed on the substance immediately after receipt of the substance. And each stamp may only be used once. Okla. Stat. tit. 68 § 450.3
Penalties for Violation of the Oklahoma Drug Tax Stamp Law
Having no drug tax stamp is a felony crime in Oklahoma. It is punishable by up to five years in prison, a fine of up to $10,000, or both. In addition, a civil penalty of 100% of the tax amount may be levied against you. Okla. Stat. tit. 68 § 450.8
The civil penalty alone can be expensive.
- The tax for a gram of marijuana is $3.50.
- The tax for a gram of a controlled dangerous substance other than marijuana is $200.
- The tax for each 50 dosage units of a controlled dangerous substance other than marijuana, not sold by weight, is $1,000.
This is a trap for the unwary. Get the help you need when it matters most.
Free Consultation: Wagoner Criminal Defense Attorney
When you or someone you care about is facing charges for this or any other crime, the Wagoner criminal defense lawyers at Wirth Law Office are here to provide you a free consultation to discuss what our team could do to handle your criminal matter.
Contact us at 918-485-0335 to schedule your confidential and no-cost consultation. You may also contact us by email using the form at the top of this page. Either way you reach out to our team, we’ll get back to you promptly to answer your legal questions.