STAMP DUTIES MANAGEMENT.
Offences relating to Stamps.
No. 35 of 1911.
2037
offences in
10. Every person who does, or causes or procures to be done, or knowingly aids, abets, or assists in doing, any of the acts following relating to:
(1) forges or fraudulently alters a die or stamp or surcharges any stamp without proper authority, or forges, alters, erases, removes, or cancels the authorised surcharge on any stamp; or
(2) prints or makes an impression upon any material from a forged die; or
(3) fraudulently prints or makes an impression upon any material from a genuine die; or
(4) fraudulently cuts, tears, or in any way removes from any material any stamp, with intent that any illegal use should be made of such stamp or of any part thereof; or
(5) fraudulently removes or causes to be removed from any instrument any adhesive stamp, or illegally affixes to any other instrument or illegally uses for any postal purpose any adhesive stamp which has been so removed, with intent that the stamp may be used again; or
(6) fraudulently mutilates any stamp, with intent that any illegal use should be made of any part of such stamp; or
(7) fraudulently fixes or places upon any material or upon any stamp, any stamp or part of a stamp which, whether fraudulently or not, has been cut, torn, or in any way removed from any other material or out of or from any other stamp; or
(8) fraudulently erases or otherwise either really or apparently removes from any stamped material any name, sum, date, or other matter or thing whatsoever written thereon, with the intent that any illegal use should be made of the stamp upon such material; or wilfully removes or attempts to remove from any adhesive stamp any cancelling marks thereon; or
(9) sells or offers for sale, or utters, any adhesive stamp which has been so removed, or utters any instrument, having thereon any adhesive stamp which has to his knowledge been so removed as aforesaid; or
* As amended by No. 30 of 1911, No. 50 of 1911, No. 16 of 1912.
No. 17 of 1912 and No. 43 of 1912 Supp. Sched.
dies and stamps to be felonies.
54 & 55 Vict. c. 38 s. 13;
54 & 55 Vict. c. 39 s. 9.