77-4309. Dealer; violations; penalties; statute of limitations.
Any dealer violating sections 77-4301 to 77-4316 shall be subject to a penalty of one hundred percent of the tax in addition to the tax imposed by section 77-4303. The penalty shall be collected as part of the tax.
A dealer distributing or possessing marijuana or a controlled substance without affixing the official stamp, label, or other indicium shall be guilty of a Class IV felony. Notwithstanding any other provision of the criminal laws of this state, an indictment may be found and filed or an information or complaint filed upon any criminal offense specified in this section in the proper court within six years after the commission of such offense.
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Annotations
Where no evidence was adduced to show the absence of the official stamp or label, an essential element of the crime of no drug tax stamp, an appellate court may note plain error and reverse the conviction. State v. Howell, 284 Neb. 559, 822 N.W.2d 391 (2012).
In a case involving cocaine and methamphetamine, the 7 or more grams of controlled substance which would make one a "dealer" under subsection (2) of section 77-4301, and therefore subject to conviction under this section, must be composed of (1) 7 or more grams of cocaine in isolation, or (2) 7 or more grams of a mixture which contains methamphetamine, or (3) 7 or more grams combined of cocaine in isolation and a mixture which contains methamphetamine. State v. Utter, 263 Neb. 632, 641 N.W.2d 624 (2002).