Civil Penalty — Criminal Penalty — Statute Of Limitations

TITLE 63 REVENUE AND TAXATION CHAPTER 42 ILLEGAL DRUG STAMP TAX ACT 63-4207. Civil penalty — Criminal penalty — Statute of limitations. (1) Any person violating the provisions of this chapter is subject to a penalty of one hundred percent (100%) of the tax in addition to the tax imposed by section 63-4203 , Idaho Code. The penalty shall be collected as part of the tax. (2)  In addition to the tax penalty imposed, any person subject to the taxes imposed in this chapter distributing or possessing a controlled substance without affixing the appropriate stamps, labels, or other indicia is guilty of a criminal offense and, upon conviction, is punishable to the same extent as possession of the controlled substance is punishable as set out in section 37-2732 , Idaho Code. (3)  Notwithstanding any other provision of the criminal laws of this state, an information, indictment, or complaint may be filed upon any criminal offense under this chapter within three (3) years after the commission of the offense.