(dissenting).
I respectfully dissent.
The sentencing enhancement provided in the first paragraph of section 124.401(5), although purporting to apply to “any person who violates this subsection,” clearly does not apply to a conviction for possession of marijuana. The penalties for that offense, including first-offense and subsequent-offense convictions, are contained in the second paragraph of section 124.401(5). In applying that paragraph, the issue that must be decided is whether a person charged with possession with intent to deliver marijuana under Iowa Code section 124.401(l)(d), but sentenced “as if convicted under Iowa Code section 124.401(5),” because found to be an accommodation offender as provided in section 124.410, should be considered a person previously convicted of a violation of section 124.401(5). I am satisfied that the answer to this question is yes.
The statutory scheme for enhancing sentences imposed under section 124.401(5) is designed to increase the degree of offense by one classification for each prior conviction. Thus, for violations found under the first paragraph of section 124.401(5), involving possession of controlled substances other than marijuana, one prior conviction enhances a sentence from a serious misdemeanor to an aggravated misdemeanor. Two or more prior convictions enhances the sentence from a serious misdemeanor to a felony.
Similarly in the second paragraph of section 124.401(5), governing possession of marijuana, one prior conviction will enhance an offense calling for a prison term of six months to a serious misdemeanor (providing a maximum sentence of twelve months). Two or more prior convictions enhance an offense calling for six months imprisonment to an aggravated misdemeanor.
This defendant’s prior sentence was “as if convicted of section 124.401(5).” That sentence was limited to a maximum of six months, the same as provided for defendant’s present offense but for the enhance*612ment to be applied as the result of the prior conviction. Yet, the enhancement that the majority endorses, although based on a single prior conviction, increases the penalty by two sentencing classifications rather than one. That is inconsistent with the statutory scheme. I would affirm the judgment of the district court.