Massachusetts Tax Stamps
| Stamp |  |
 | |
| 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 |
| |
| 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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