Internet Drug Sales Accountability Act - Amends the Controlled Substances Act to prohibit a person who controls a third-party Internet sales site from: (1) accepting for posting on the site an offer to sell an item that the person knows is a controlled substance; or (2) failing to promptly remove from the site an offer to sell an item which a federal or state official notifies the person is a controlled substance. Requires such person to create a system for receipt of such notice in writing and specifying information including the offer and substance involved and the name, title, address, and contact information of the officials who sent the notice. (Makes this provision inapplicable with respect to the sale of controlled substances by a licensed pharmacy.)
Sets criminal and civil penalties for violations. Requires a third-party Internet sales site to monitor and remove in good faith any posting of an offer to sell an item that the site believes to violate federal or state law or that is the subject of notice under this Act. Shields from liability any such site that in good faith monitors and removes a posting pursuant to this provision.