Yep, there is a tax on the fake drugs he intended to sell. So he is being taxed on something that he didn't even have. And they will take anything this guy has in lieu of payment for the tax. You have heard of this, usually a car or vehicle, maybe a home sometimes. This tax is set by some judge and payable even if the charges are dropped. You get your car taken for having drugs, there were no drugs... the Law Enforcement Agency involved still gets to keep the car, home, etc. It's true, look it up!