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...
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