| 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. | |
