Comprehensive Drug Penalty Act of 1983 - Amends the Controlled Substances Act to subject to forfeiture all land and buildings used for holding or storing controlled substances or materials used to manufacture such substances except if done without the knowledge or consent of the owner.

Provides that a procedure for forfeiture may be brought in the judicial district in which the defendant owning such property is found or in the judicial district in which the criminal prosecution is brought.

Establishes within the United States Treasury a revolving fund known as the "Drug Enforcement Fund." Allows the fund to be used for the payment of rewards for information that results in a forfeiture and for the expenses incurred in a forfeiture action. Requires deposit in this Fund of proceeds and profits forfeited as a result of drug violations. Authorizes appropriations from the fund for fiscal years 1985 and 1986.

Sets the maximum reward for information at $250,000.

Amends the Controlled Substances Act and the Controlled Substances Import and Export Act to increase the maximum authorized fines for certain drug offenses. Permits imposition of an alternative fine up to twice the gross gain derived from the offense.

Provides judicial procedures for seizure of property subject to criminal forfeiture.