|Tax Rate||$100/ounce if owner possesses 6 ounces or more|
|Penalty for Nonpayment (Civil and Criminal )||200% of tax and Class IV felony|
|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.