| Stamp |  |
| State Code | §77-4301 |
| Tax Rate | $100/ounce if owner possesses 6 ounces or more |
| Penalty for Nonpayment (Civil and Criminal ) | 200% of tax and Class IV felony |
| Additional Information | |
| Withstood constitutional attack on the grounds of self-incrimination in State v. Garza, 242 Neb. 573.
Withstood constitutional attack on the grounds of double jeopardy in State v. Detweiler, 249 Neb. 485. |
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