Massachusetts Tax Stamps

State CodeCh. 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
Additional Information

Found unconstitutional as double jeopardy in Commissioner of Revenue v. Robert Mullings, 428 Mass. 406; later amended to comply.

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