This article is only available in the PDF format. Download the PDF to view the article, as well as its associated figures and tables.
Physicians who are registered under the Harrison Narcotic Act or under the Marihuana Tax Act must effect reregistration on or before July 1 to avoid penalty. Each year, despite the annual warnings in The Journal, this requirement is overlooked by some physicians, and unpleasant consequences follow.
Failure to register adds a penalty of up to 25% to the tax payable and, in addition, subjects the physician who continues to dispense to the possibility of a fine not exceeding $2,000 or imprisonment for a maximum of five years, or both. The Commissioner of Internal Revenue has in past years given some tardy registrants the choice of paying sums by way of compromise, a procedure authorized by law, or accepting criminal prosecution. If this procedure does not produce the required promptness in reregistration, the commissioner will have no choice but to institute criminal prosecution.
This requirement for registration and reregistration does not
REGISTRATION UNDER THE HARRISON NARCOTIC ACT. JAMA. 1958;167(6):742. doi:10.1001/jama.1958.02990230068014
Coronavirus Resource Center
Customize your JAMA Network experience by selecting one or more topics from the list below.
Create a personal account or sign in to: