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South Carolina Tax Stamps

Stamp
State Code§12-21-5020
Tax Rate$3.50/gram if owner possesses 42.5 grams or more
Penalty for Nonpayment (Civil and Criminal )200% of tax and up to $10k or 5 years prison or both
Additional Information

Withstood constitutional attack on the grounds of double jeopardy in McMullin v. South Carolina Dept. of Revenue, 321 SC 475.