A stamp act is a law that requires a buyer or seller to pay a tax to the state in certain types of transactions. The tax is paid and the stamp is affixed to the merchandise being sold.
In Tulsa, Oklahoma, all drugs, even illicit ones, must have a drug stamp affixed to them upon sale. Having no drug tax stamp is a crime. Okla. Stat. tit. 68 § 450.2
If you have never heard of this before, you are not alone. Many are not aware that this law is on the books or that it is enforced in Oklahoma. But it is — no drug tax stamp laws are enforced and can lead to serious legal consequences.
FAQ: No Drug Tax Stamp in Oklahoma
The real problem with the no drug tax stamp law arises with the sale of illegal drugs. Possession and sale of controlled dangerous substances is, for the most part, illegal in Oklahoma.
As a result, people engaging in illegal drug sales usually fail to pay the stamp tax. When caught, the violation of the stamp act is almost always charged along with possession or sale of an illegal controlled substance.
The no drug tax stamp charge adds additional penalties to an already difficult situation. This allows the state basically two bites of an apple — criminal and civil charges.
Additional Information
Arguably, this law is aimed primarily at penalizing drug dealers in the state. However, under Oklahoma law, it doesn’t take a large amount of an illegal substance for a person to be labeled a dealer under the law.
If you are in possession of enough of an illegal substance, you can be found to be a drug dealer under the law. And these threshold amounts can be surprisingly small.
For example, possession of more than 42.5 grams of marijuana is sufficient to be found a “dealer” under the statute. Okla. Stat. tit. 68 § 450.1
You Can Face a Felony Conviction
If you are convicted of having no drug tax stamp on an illegal substance, you not only have to pay the tax amount and a civil penalty, you may also be convicted of a felony crime. This is punishable by a prison term of up to five years, a fine of up to $10,000, or both. This is addition to other criminal charges that you may face. Okla. Stat. tit. 68 § 450.8
For example, the rate of taxation for marijuana is $3.50 per gram at or above 42.5 grams. A 200% penalty is imposed in addition to the jail time and fines that you may face.
Initial Strategy Session: Tulsa Criminal Defense Attorney
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