| Stamp |  |
| State Code | §40-17A |
| Tax Rate | $3.50/gram if owner possesses 42.5 grams or more |
| Penalty for Nonpayment (Civil and Criminal ) | 200% of Tax Class C Felony |
| Additional Information | |
| Tax withstood constitutional challenge in 1991 on the grounds of self-incrimination in Briney v. State Department of Revenue, 594 So. 2d 120.
Tax withstood constitutional challenge in 1994 on the grounds of double jeopardy in Milner v. State, 658 So. 2d 500. |
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