This law was passed to make seizure of drug dealer assets easier. Before, law enforcement had to go through foreiture proceedings, which was a drawn out process. When it comes to the tax, if you have a stamp you can't be assessed and your assets seized for the tax liability. No stamp, then you're out of luck. The law was based on a 10 year old North Carolina law. This does not keep you out of jail. It merely makes it harder for the state to seize a drug dealer's assets if he has the stamp. And taxpayer confidentiality laws prevent the information from being relayed to law enforcement if someone does buy a stamp.
wow...the WOD has gotten really weird...