| 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 | |
| In 1998, the law was found unconstitutional as double jeopardy in Commissioner of Revenue v. Robert Mullings and was struck down. | |
