| Stamp |  |
| State Code | Stat. 297D |
| Tax Rate | $3.50/gram |
| Penalty for Nonpayment (Civil and Criminal ) | 200% of tax and up to $14k or 7 years prison or both |
| Additional Information | |
| Withstood a constitutional attack on the grounds of self-incrimination in Sisson v. Triplett, 428 NW 2d 565. | |
