To be fair to the government, unless you're selling or holding a significant amount, you wouldn't go to jail. You most certainly wouldn't be put in jail for taking a few micrograms of LSD in the comfort of your own home (or office).
Then the 'fair government' would weigh the entire product, and charge you for posessing that much LSD, which would weigh enough to charge you for distribution, thus sending you swiftly to the nearest PMITA Prison.
No personal checks are allowed!
The assessment is statutorily presumed to be valid and correctly determined. The burden is on the taxpayer to prove otherwise.
The criminal prosecution for failure to pay the drug tax and the civil tax assessment are separate actions. What occurs with the criminal case, for instance, does not necessarily affect the Department of Revenue's tax assessment.