The controlled substances listed in this section are included in Schedule V:

1. (1) Any compound, mixture, or preparation containing limited quantities of any of the following narcotic drugs, which also contains one or more nonnarcotic active medicinal ingredients in sufficient proportion to confer upon the compound, mixture, or preparation valuable medicinal qualities other than those possessed by the narcotic drug alone:

   1. a. Not more than 200 milligrams of codeine or any of its salts per 100 milliliters or per 100 grams;
   2. b. Not more than 100 milligrams of dihydrocodeine or any of its salts per 100 milliliters or per 100 grams;
   3. c. Not more than 100 milligrams of ethylmorphine or any of its salts per 100 milliliters or per 100 grams;
   4. d. Not more than 2.5 milligrams of diphenozylate and not less than 25 micrograms of atropine sulfate per dosage unit;
   5. e. Not more than 100 milligrams of opium per 100 milliliters or per 100 grams.

(Acts 1971, No. 1407, p. 2378, §212.)