Minnesota Statutes Excise and Sales Taxes (Ch. 296-299) § 297D.09. Penalties; criminal provisions

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 bysection 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 illegal cannabis 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.Notwithstandingsection 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.