Any person who buys, sells, offers for sale, uses, transfers, takes or gives in exchange,
or pledges or gives in pledge, except as authorized in this title or in regulations
made pursuant thereto, any stamp, coupon, ticket, book, or other device prescribed
by the Secretary under this title for the collection or payment of any tax imposed
by this title, shall, upon conviction thereof, be fined not more than $1,000, or
imprisoned not more than 6 months, or both.
(Aug. 16, 1954, ch. 736, 68A Stat. 854; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1906(b)(13)(A), 90 Stat. 1834.)
Background Notes
Amendments
1976--Pub. L. 94-455 struck out “or his delegate” after “Secretary”.
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.
