This looks like post-mint damage, not the intaglio ink used by the mint. But even if it did occur at the mint, which I doubt, it's not a dramatic error and the bill has significant wear. So right now I'd price it at about $100.
📋 Item Submitted
Series 1997 100$ error bill AC 36882370 A C3 ink is embedded in bill on the front and back.
M
Marc's Expert Appraisal
ANA Life Member · Hudson Valley Numismatics



