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I RALEIGH. N. C. 27640 in ~la~on of No~ Ca~o~na law a~ to pm~e thai a pe~n who possesses s~h subs~a~e~ in ~lafion of ~ ~icle is ~uil~ of afe I No~l~ in I~s A~e may ~ any manner p~o~ immun~ from c~minal pmse~ion {o~ a pe~son who p~ses~s a~ illegm subst~ce. I G. S. 105-113.106. ~e fo~owi~ de~ni~o~s app~ in ~ A~icle: (1) Con~ofted S~st~e. Defined in G. S. ~7. ~ (2) Co~te~e~ Con~led Su~l~ce. Defined ~ G. S. ~7. ~ (3) De~ler. A person w~ ~ ~?ation of G. S. ~5 pos~sses, del;vms, sel~, o~ ~an~ac~res mo~e ~an 42.5 grams el m~ua~. ~ or seven or more grams of ~y other con~led substa~e or ~untede~ con,oiled subst~ce ~at ~ so~ by we~ht, do~ga un~s of sny o~r con~ol~d subs~e or countede~ con~o~led subslan~ ~at is not ~ld by weight. (4) DeRw~. Defined in G. S. ~7. ~ (5) M~acture. Defined in G. S. ~7. ~ (6) Martens. Defined in G. S. ~7. (7) Persen. ~ i~dual o= en ent~ t~t ~ent~ies i~e~ as an en~ a~ ex~ lot a put.se, [~l~g a mrp~afion, fi~m, p~=s~p, i~t~n, oz o~e~ u~t. ~ (8) Secretary. ~eSe~eta~of~ ~paHme~ofRe~nue. ~ O. S. 10~113.107. Exclse tax on ~ntrolled substances. ~ exc~e ~x is le~ed on con~ol~d substan~s a~ countede~ c~tro~ subs~ncesp~ses~d by dealers at the f~'ing (1) At ~e rate of three d~la=s a~ ~y cents ($3.~) for each gram, o~ fractlon ~ereof, el maHjua~ or countedeit ma~jua~. (2) At the tare ~ ~o hu~red dollars ($200.00) for each gram, or Iract}~ ~ereol, of any other ~ntro~ subste~e o~ co~tedeit ~d substa~e ~al is so~ by weight. ~te~eit ~nt;oll~ substance that b not so~ by A q~nt~ of mafi~a~ o; o~e; control~d subMan~ 5 measur~ by t~ we~ht o~ ~e subs~ whaler pule et imp~e o~ ~e. ~ or by do.ge u~ whence subs~e is not sold by wei~M,in~e dealeFs ~ssessiom A quant~ of a c~t;olled substa~e is ~;~e ~ ~ mnsis~ I el a dete~ab;e quan~y el pure ~tr~ed substa~e a~ any ex~pien~ o; finals. ~ G. S. 10~113.10B. RepoAs; revenue stamps. . . ~e Sec;eta~ ~all i~ue stamps to a~x lo ~nt~ s~st~es a~ counte~e~ c~d subs~n~s to ~le pa~ent t~ ;eq~red by ~ ~e. Deale;s shall repoA ~e t~es payaMe u~e~ t~ ~le st ~e time a~ ~ ~ fo~ pres~d by t~ ~ Deale;s are ~t ;equir~ to g~e ~ei; name. a~;ess, s~al se~r~y numar, o; ~he; I~n~i~ i~s~ion on ~e f~m. U~ I ~x.~eSec;eta~s~flissu~stampsinanamo~tequMto~eamountoit~t~pa~. Taxesmay~da~s~mpsmsy~e~s~e~he; G. S. 105-113.109. When tax payable. ~ ~e ~x im~sed by ~is ~e ~ payable by any dea~r w~ ~s~es a ~nt;ol~d subs~nce ~ ~unteHe~ ~n~o~ed subs i In tMs State up~ w~i~ the tax h~s ~t ~er. pa~. ~ e~en~d by a st~p. The ~x ~ ~yable ~hln 48 hours after t~ dealer acquires ! ~x~sM ~n~ofied substa~e o; ~tefle~ con~led ~bs~nce, exclus~e of Ss~rda~s: Su~y=. a~ le~ hoSdays o~ w~h ~se ~e lax b payab~ ~ ~e ne~ wo~i~ day. U~n pa~ent of ~e tax. ~e de~le; s~Q perms~ntly s~x ~ ~p~t~.s~mps ~o t~ ~nbMled su~ta~e. ~ce ~e tax due on a ~tro~ed ~ta~e o~ ~unteffe~ ~n~o~ed subMa~ has been ~d, ~ ~ dueu~e~ic~eeVen~h~h~n~ds~s~nce~te~e~c~n~eds~bs~n~mayb~h~edby~e~dea~e~. I G.S. 10~113.110. Violations ol Arllcle a felony. (a) A ~s~; w~ ~esses ma~ or any ethel mn~o~ed subs~n~ ~ ~nteHe~ ~ntto~ subs~e up~ ~ch ~e t~ d~ u~t ~s A~c~ has ~t been paid, es e~enc~ by a stamp. ~ 9~ of a Class I ferny. six yams a~er the date el ~e ~o~n. I G.S. 105-113.110A. Interest,nd ~ t~ dm ~e~ I~s A~icle ~aft ~a; ~te~e~ at ~ ~ale e~abl~hed p~suant ~o G. S. 10~41.1 ~ from ~e ~te due ~1 In a~i~o~ a ~a~r who ~9lec~. I~. o~ ~efuses to pay I~ ~x due u~e; ~ A~ is ~able fo; ape ~1~ ~ual to ~e burred ~;~nt (1 G.S. 10~113.111. (a) No~ any other p~o~n el ~w. an ~essment .gai~t a dealer who ~sses a ~d su~l~e to ~ch e s~mp ~ not b~n a~ed ~ requited by ~ A~ shaft be made as ~o~ed In ~ se~i~. ~ ~e~ sha~ ~x. 8p~b~ies. ~ ~tere~ based on ~s~l k~e ~ ~fo~at~ evaflab~ to ~e ~=e~. ~ s~ll ~y ~ deale= ~ wt~ ~ ~ emit of ~ ~[ pena~, a~ ~te~e~ due. a~ dem,~ ~ imm~te peymenL ~ ~e ~s ~t ~y ~ ~x, pe~l~. ~ ~lerest ~m~ale~ ~n recent ~ t~ ~tice a~ ~ma~. ~ Secre~ Ihal m~ed ~1~. a~temst p~t to ~ pt~dme ~t f~ ~ G. S. 10~41.1 (g) f~e~dy as~ssmenb or ~ I~ In G. S. 10~2~. ~1~ cau~ exec~ to ~ ksu~ ~me~mle~aga~l ~ ~rml pr~ of ~ ~a~t ~ess s~[ ~o NJ moaM avahbb lo ~ h M. MM~. aM hloroll Item ~ F~in ~h ~ ~ ~ a Io~. ~ ~Mr=bl ~IOrOOL ~ ~abr ma~ 9eok ro~ ol~ e~e~o~ ~ pro~od ~ ~ 0 of ~ S~to ~ ~law ear.cement 8~ ~ ~ ~l~.~ ~o~ of ~ ~pe~e~ el Ro~n~ ~ ~torm~ ~ o~i~b~o rah ~ro t~ o~ oge~ ~s~ ~ tho mb~ o~ a~ m~ ~ ~ G. S. 10~113.112. Conlldent~llly el ND~ta~ ~y Ot~t ~o~n o1 ~w ~luma~ ob~l~d p~sul~l lo ~s ~ i~ ~fldentl~ ~ may ~t ~ ~c~ un,ss ~enfty ob~l~d. ~ ~ a ~i~l ~K~ ol~r t~n a ~ose~ for a ~a~n of ~ ~ I. Sl~ Es~ p~s~n 1o ~ ~c~ may ~t ~ ~ ed in a u~l F ~ ~i~ o~: ~n · F~e~n f~ · ~t~n el t~ ~. A ~on w~ ~lotei InlMmlt~ ~d pu~suanl Io ~ ~le is gm~y of a m~a~t. ~ se~ d~s ~1 ~b~ the Secreta~ ~om pu~hl~ s~ ~t ~