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Persons in possession of illegal substances must pay taxes on them.
105-113.107. Excise tax on unauthorized substances. (a)Controlled Substances. – An excise tax is levied on controlled substances possessed, either actually or constructively, by dealers at the following rates: (1) At the rate of forty cents (40) for each gram, or fraction thereof, of harvested marijuana stems and stalks that have been separated from and are…
Cars may not be driven on sidewalks.
Sec. 12-43. Vehicles not to be driven on sidewalks. The driver of a vehicle shall not drive upon any sidewalk area, except on driveways across such sidewalks.