well, I have been told of the 1937 Marijuana Tax Act , but according to wikipedia
“In 1969 in Timothy Leary v. US, this act was found to be unconstitutional since it violated the Fifth Amendment, since a person seeking the tax stamp would have to incriminate him/herself.[1] In response the Controlled Substances Act of 1970 was passed.”
But is apears the states thought it was a good idea:
http://www.norml.org/index.cfm?Group_ID=6670
In twenty US states, those who possess cannabis or other illegal drugs are legally required to purchase and affix state-issued stamps onto his or her contraband. The total cost of the tax is generally determined by the quantity of contraband possessed. Unlike typical criminal statutes prohibiting the possession and sale of controlled substances, drug tax stamp laws primarily assess financial penalties on the defendant for noncompliance. On occasion, criminal sanctions may also be imposed.
I belive Kansas is the state in question:
http://www.norml.org/index.cfm?Group_ID=6668#Kansas
http://www.ksrevenue.org/faqs-abcdrugtax.htm
Penalty for Nonpayment (Civil and Criminal ) : 100% and interest
An individual is classified as a drug dealer and is liable for the payment of drug taxes if he/she manufactures, produces, ships, transports, or imports into Kansas or possesses:
more than 28 grams of marijuana (processed or marijuana plants)or
1 gram of controlled substance or 10 or more dosage unites of a controlled substance (K.S.A. 79-5201)
Looks like lawyer time!