Stamp | ![]() |
State Code | §12-21-5020 |
Tax Rate | $3.50/gram if owner possesses 42.5 grams or more |
Penalty for Nonpayment (Civil and Criminal ) | 200% of tax and up to $10k or 5 years prison or both |
Additional Information | |
Withstood constitutional attack on the grounds of double jeopardy in McMullin v. South Carolina Dept. of Revenue, 321 SC 475. |