Opioid Crisis Accountability Act of 2018 This bill amends the Federal Food, Drug, and Cosmetic Act to prohibit a drug manufacturer from engaging in illegal marketing and distribution practices, including falsely advertising, promoting, or marketing that an opioid has no addiction-forming or addiction-sustaining qualities or risks. The bill penalizes drug manufacturers or distributors who illegally advertise, market or distribute an opioid product, including by (1) imposing a civil fine or salary confiscation, (2) revoking any remaining period of market exclusivity for such product, (3) requiring reimbursement of federal funding received for such product, and (4) prohibiting certain tax credits.