|State Code||Ch. 64K, §4|
|Tax Rate||$3.50/gram if owner possesses 40 grams or more|
|Penalty for Nonpayment (Civil and Criminal )||200% of tax and up to $10k or 5 years prison or both|
Found unconstitutional as double jeopardy in Commissioner of Revenue v. Robert Mullings, 428 Mass. 406; later amended to comply.