Massachusetts Tax Stamps

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.