$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
Withstood constitutional attack on the grounds of double jeopardy in McMullin v. South Carolina Dept. of Revenue, 321 SC 475.
See NORML's report, Marijuana Tax Stamp Laws and Penalties.