Section 26
SEC. 26. — Any attempt or conspiracy to commit the following unlawful acts shall be penalized by the same penalty prescribed for the commission of the same as provided under this Act: Importation of any dangerous drug and/or controlled precursor and essential chemical; Sale, trading, administration, dispensation, delivery, distribution and transportation of any dangerous drug and/or controlled precursor and essential chemical; Maintenance of a den, dive or resort where any dangerous drug is used in any form; Manufacture of any dangerous drug and/or controlled precursor and essential chemical; and Cultivation or culture of plants which are sources of dangerous drugs.