Australian Capital Territory Numbered Acts

DUTIES ACT 1999 - SECT 239

    A person shall not, with intent to defraud, impress on an instrument a stamp that is or resembles an impressed stamp.

Penalty:

        (a)     in the case of a natural person—100 penalty units or imprisonment for 12 months, or both;

        (b)     in the case of a body corporate—500 penalty units.