972
Repeated the mostitute by Gr. 34/1812
No. 16.]
THE ORDINANCES OF HONGKONG [AD. 1901
Schedule to this Ordinance on unstamped or insufficiently stamped material;
(2.) delivery out of his hands, custody, or power of any document upon which an adhesive stamp has been affixed under this Ordinance without cancelling the said stamp so that it cannot be used again (3.and
O1) 1/1/1944
Penalty for fraudulent act.
Forging stamp, etc.
Use, etc., of.
any breach of this Ordinance not specially provided for.
24. Who commits any of the following offences shall
Every person, on summary conviction before a Magistrate, be liable to a penalty not exceeding five hundred dollars; that is to say,-
(1.) drawing any bill of exchange purporting to be drawn in a set of two or more without drawing on duly stamped material the number of bills constituting such set; and the whole
(2.) knowingly and wilfully executing any document charged, under the First Schedule to this Ordinance, with ad valorem duty in which the consideration money or amount involved is not truly expressed and set forth, with intent to avoid full payment of stamp duty, knowingly and wilfully inserting or setting forth, or procuring to be inserted or set forth, in such document a less amount than the full and true consideration money or amount involved.
25. Every person who forges, alters, or imitates or assists forging, altering, or imitating, any stamp used for the purposes of this Ordinance shall be guilty of felony.
(2.) Any stamp impressed in the Stamp Office by any person without the authority of the Collector and not accounted for to him, shall be held to be forged within the meaning of this section.
26. Every person who uses, utters, disposes of, puts off, or, without lawful excuse, is in possession of any forged, altered, or imitated stamp as aforesaid, knowing the same to be forged, altered, or imitated, shall be guilty of felony, and such stamp shall be forfeited to the Crown.
Repeated by 602 35/11523
Fraudulently removing adhesive stamp, etc.
Punishment of felony and of misdemeanor.
27. Every person who-
(1.) fraudulently removes an adhesive stamp from any document;
(2.) wilfully removes or attempts to remove from any adhesive stamp any mark that has been made thereon by way of cancellation; or
(3.) knowingly uses, puts off, or is in possession of any adhesive stamp from which any such mark has been wholly or partially removed shall be guilty of a misdemeanor.
28.
(1.) Every person who is convicted of any felony under this Ordinance shall be liable, at the discretion of the Court, to imprisonment with or without hard labour, for any term not exceeding seven years.