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    Subdivision 1. Penalties. Any tax obligor violating this chapter is subject to a penalty of
100 percent of the tax in addition to the tax imposed by section 297D.08. The penalty will be
collected as part of the tax.
    Subd. 1a. Criminal penalty; sale without affixed stamps. In addition to the tax penalty
imposed, a tax obligor distributing or possessing marijuana or controlled substances without
affixing the appropriate stamps, labels, or other indicia is guilty of a crime and, upon conviction,
may be sentenced to imprisonment for not more than seven years or to payment of a fine of not
more than $14,000, or both.
    Subd. 2. Statute of limitations. Notwithstanding section 628.26, or any other provision
of the criminal laws of this state, an indictment may be found and filed, or a complaint filed,
upon any criminal offense specified in this section, in the proper court within six years after the
commission of this offense.
History: 1986 c 470 s 12; 1987 c 268 art 17 s 37; 1989 c 290 art 6 s 2; 1991 c 291 art
9 s 36,37