| Stamp | ![]() |
| State Code | §138.872 |
| Tax Rate | $3.50/gram if owner possesses 42.5 grams or more $1000/plant if owner possesses 5 plants or more |
| Penalty for Nonpayment (Civil and Criminal ) | 200% of Tax and Interest and Class C Felony |
| Additional Information | |
| Withstood constitutional challenge on the grounds of double jeopardy in Kentucky v. Bird, 979 SW 2d 515 | |

