Gilliam v. State

CRAWLEY, Judge.

James Michael Gilliam appeals from the circuit court’s dismissal of his appeal from a final jeopardy tax assessment.

On June 16,1994, the Department of Revenue entered a final jeopardy tax assessment of $2,023 against Gilliam, based on Gilliam’s failure to purchase and affix drug tax stamps on 289 grams of marijuana found in his possession, as required by Ala.Code 1975, §§ 40-17A-1 et seq. On July 14, 1994, Gilliam filed a notice of appeal in the Henry Circuit Court. He also filed an affidavit which stated, in pertinent part, the following:

“1. My name is James Michael Gilliam,…