Any person who--
I.R.C. § 7208(1) Counterfeiting —
With intent to defraud, alters, forges, makes, or counterfeits any stamp, coupon,
ticket, book, or other device prescribed under authority of this title for the collection
or payment of any tax imposed by this title, or sells, lends, or has in his possession
any such altered, forged, or counterfeited stamp, coupon, ticket, book, or other
device, or makes, uses, sells, or has in his possession any material in imitation
of the material used in the manufacture of such stamp, coupon, ticket, book, or
other device; or
I.R.C. § 7208(2) Mutilation Or Removal —
Fraudulently cuts, tears, or removes from any vellum, parchment, paper, instrument,
writing, package, or article, upon which any tax is imposed by this title, any adhesive
stamp or the impression of any stamp, die, plate, or other article provided, made,
or used in pursuance of this title; or
I.R.C. § 7208(3) Use Of Mutilated, Insufficient, Or Counterfeited Stamps —
Fraudulently uses, joins, fixes, or places to, with, or upon any vellum, parchment,
paper, instrument, writing, package, or article, upon which any tax is imposed by
this title,
I.R.C. § 7208(3)(A) —
any adhesive stamp, or the impression of any stamp, die, plate, or other article,
which has been cut, torn, or removed from any other vellum, parchment, paper, instrument,
writing, package, or article, upon which any tax is imposed by this title;
or
I.R.C. § 7208(3)(B) —
any adhesive stamp or the impression of any stamp, die, plate, or other article
of insufficient value;
or
I.R.C. § 7208(3)(C) —
any forged or counterfeited stamp, or the impression of any forged or counterfeited
stamp, die, plate, or other article; or
I.R.C. § 7208(4) Reuse Of Stamps
I.R.C. § 7208(4)(A) Preparation For Reuse —
Willfully removes, or alters the cancellation or defacing marks of, or otherwise
prepares, any adhesive stamp, with intent to use, or cause the same to be used, after
it has already been used;
or
I.R.C. § 7208(4)(B) Trafficking —
Knowingly or willfully buys, sells, offers for sale, or gives away, any such washed
or restored stamp to any person for use, or knowingly uses the same; or
I.R.C. § 7208(4)(C) Possession —
Knowingly and without lawful excuse (the burden of proof of such excuse being on
the accused) has in possession any washed, restored, altered stamp, which has been
removed from any vellum, parchment, paper, instrument, writing, package, or article;
or
I.R.C. § 7208(5) Emptied Stamped Packages —
Commits the offense described in section 7271 (relating to disposal and receipt of stamped packages) with intent to defraud the
revenue, or to defraud any person; shall be guilty of a felony and, upon conviction
thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years,
or both.
(Aug. 16, 1954, ch. 736, 68A Stat. 853.)
Background Notes
Cross References
Effective date of this chapter, see section 7851 of this title.
Period of limitation on criminal prosecutions, see section 6531 of this title.
Section Referred to in Other Sections
This section is referred to in section 7303 of this title.
