| Stamp |  |
| State Code | §59-19-103 |
| Tax Rate | $3.50/gram if owner possesses 42.5 grams or more |
| Penalty for Nonpayment (Civil and Criminal ) | 200% of tax and 3rd Degree Felony |
| Additional Information | |
| Withstood constitutional attack on the grounds of self-incrimination in State v. Davis, 787 P.2d 517
Found unconstitutional as a violation of double jeopardy in Brunner v. Collection Division of Utah State Tax Commission, 945 P.2d 687; later amended. |
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