South Carolina Tax Stamps

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.