It is a violation of the law to sell or distribute drugs or narcotics without having first obtained the appropriate Iowa drug tax stamp.

IC 35-46-6-2 Sec. 2. A person who, with intent to cause a condition of intoxication, euphoria, excitement, exhilaration, stupefaction, or dulling of the senses, ingests or inhales the fumes of: (1) model glue; or (2) a substance that contains: (A) toluene; (B) acetone; (C) benzene; (D) N-butyl nitrite; (E) any aliphatic nitrite, unless prescribed by…