79-5208. Same; tax and criminal penalties for violation of act. Any dealer violating this act is subject to a penalty of 100% of the tax in addition to the tax imposed by K.S.A. 79-5202 and amendments thereto. In addition to the tax penalty imposed, a dealer distributing or possessing marijuana or controlled substances without affixing the appropriate stamps, labels or other indicia is guilty of a severity level 10 felony.
History: L. 1987, ch. 366, § 8; L. 1994, ch. 291, § 83; July 1.
Structure Kansas Statutes
Article 52 - Marijuana And Controlled Substances
79-5201 Taxation of marijuana and controlled substances; definitions.
79-5202 Same; imposition of tax; rates; measurement.
79-5204 Same; evidence of payment required; purchase of stamps; validity; tax payable, when.
79-5206 Same; report and return confidential.
79-5207 Same; examination of records by director; subpoenas.
79-5208 Same; tax and criminal penalties for violation of act.
79-5209 Same; no immunity from criminal prosecution.
79-5210 Same; certain persons not required to pay tax.