The federal Controlled Substances Act classifies drugs into five categories, or "Schedules," based on their potential for dependency and abuse as compared with their therapeutic value. Schedule I controlled substances have the highest potential for dependency with no accepted medical use, while Schedule V drugs have a low potential for dependency and accepted medical uses. The most severe penalties for illegal possession, sale or manufacture of controlled substances involve those listed in Schedule I. Most, if not all, states have drug laws that mirror the Controlled Substances Act.