1. A dealer who violates this chapter is subject to a penalty equal to the amount of the tax imposed by section 453B.7, in addition to the tax imposed by that section. The dealer shall pay interest on the tax and penalty at the rate in effect under section 421.7, counting each fraction of a month as an entire month, computed from the date of assessment through the date of payment. The penalty and interest shall be collected as part of the tax.
2. In addition to the civil tax penalty and interest imposed by this section, a dealer distributing, offering to sell, or possessing taxable substances without affixing the appropriate stamps, labels, or other official indicia is guilty of a class “D” felony.
3. A person who possesses, prints, engraves, makes, issues, sells, or circulates a counterfeit taxable substance tax stamp, label, or other official indicia, or places or causes to be placed a counterfeit taxable substance tax stamp, label, or other official indicia on a taxable substance, is guilty of a class “D” felony.
4. A person who uses, sells, offers for sale, or possesses for use or sale a previously used or expired taxable substance tax stamp, label, or other official indicia, or attaches or causes to be attached a previously used or expired taxable substance tax stamp, label, or other official indicia to a taxable substance, is guilty of a class “D” felony.
5. Notwithstanding section 802.3, an indictment may be found or information filed upon any criminal offense specified in this chapter, in the proper court, within six years after the commission of the offense. 90 Acts, ch 1251, §48 C91, §421A.12 \n Tue Dec 09 22:10:46 2025 Iowa Code 2026, Chapter 453B (36, 0) 5 EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES, §453B.18\n\n C93, §453B.12 2015 Acts, ch 29, §114 Referred to in §803.3 \n
Notes of Decisions
Cited in
93
cases (
18 in the last 5 years), 1993–2026 · leading case:
State v. Owens, 635 N.W.2d 478 (Iowa 2001).
State v. Owens, 635 N.W.2d 478 (Iowa 2001).
· cites it 20× “” Iowa Code § 453B.12. A taxable substance is defined by section 453B.”
State v. White, 545 N.W.2d 552 (Iowa 1996).
· cites it 22× “Iowa Code § 453B.12 (1993). To determine the elements of an offense, we examine the statute defining it.”
State of Iowa v. Jesus Angel Ramirez, 895 N.W.2d 884 (Iowa 2017).
· cites it 6× “§ 453B.12 (2014). The defendant now appeals, arguing among other things that Iowa’s search warrant statutes do not authorize anticipatory warrants.”
State of Iowa v. Christopher D. Brown, 890 N.W.2d 315 (Iowa 2017).
· cites it 4× “401(l)(d) (2013), failure to affix drug tax stamp in violation of Iowa Code section 453B.12, and felon in possession of a firearm in violation of Iowa Code section 724.”
State v. Atley, 564 N.W.2d 817 (Iowa 1997).
· cites it 8× “401(1)(b), failure to affix a tax stamp (psilocybin) in violation of section 453B.12, possession with the intent to deliver (cannabis) in violation of section 124.”
State v. Maghee, 573 N.W.2d 1 (Iowa 1997).
· cites it 6× “See Iowa Code § 453B.12. As to the third element, the law requires the dealer to affix the tax stamp on the taxable substance “immediately after receiving the taxable substance.”
State of Iowa v. Justin Andre Baker, 925 N.W.2d 602 (Iowa 2019).
· cites it 2× “In count II, the State charged him with a drug tax stamp violation, a class "D" felony, in violation of section 453B.12. On November 2, the State charged Baker with another count of driving while license barred for acts alleged to have occurred on September 28.”
State v. Adams, 554 N.W.2d 686 (Iowa 1996).
· cites it 4× “401(l)(c)(3) (1993) and failure to possess a drug tax stamp in violation of Iowa Code section 453B.12. He raises several issues on appeal: (1) evidence obtained in a search of Adams after his arrest for theft should have been suppressed; (2) the trial court erred in failing to…”
State of Iowa v. Jesse Michael Gaskins, 866 N.W.2d 1 (Iowa 2015).
· cites it 2× “§ 453B.12; id. § 724.4(1) (2011). Gaskins filed a motion to suppress the contents of the safe, asserting “[t]here existed no reason to proceed with the search .”
Sergio Perez v. State of Iowa, 816 N.W.2d 354 (Iowa 2012).
· cites it 2× “401(1) (b) (1999), a class “B” felony, and failure to attach a drug tax stamp in violation of Iowa Code section 453B.12, a class “D” felony. Perez agreed to a plea bargain in which the charges were reduced to a single misdemeanor charge of possession of a Schedule II controlled…”
State of Iowa v. Alan Lee Watts, Jr., 801 N.W.2d 845 (Iowa 2011).
· cites it 2× “401(l)(d), two counts of failure to affix drug tax stamps in violation of Iowa Code section 453B.12, and one count of possession of drug paraphernalia in violation of Iowa Code section 124.”
— Iowa Code § 453B.12(2) — 7 cases
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