• Specific Year
    Any

STAMP DUTIES ACT 1923 - SECT 108

STAMP DUTIES ACT 1923 - SECT 108

108—Penalties for certain offences

        (1)         Any person who—

            (a)         forges any die or stamp;

            (b)         impresses any material with a forged die;

            (c)         cuts, tears or in any way removes from any material any stamp with intent to make fraudulent use of the stamp or of any part thereof;

            (d)         mutilates any stamp with intent to make fraudulent use of any part thereof;

            (e)         fraudulently fixes or places upon any material, or upon any stamp, any stamp or part of a stamp which has been cut, torn or in any way removed from any other material or out of or from any other stamp;

            (f)         erases or otherwise removes from any stamped material any name, sum, date or other matter or thing therein written with the intent that any fraudulent use should be made of the stamp upon the material;

            (g)         knowingly sells or exposes for sale, or utters or uses, any forged stamp;

            (h)         knowingly and without lawful excuse (the proof of which lawful excuse shall lie on the person accused) has in his possession any forged die or stamp, or any stamp or part of a stamp which has been fraudulently cut, torn or otherwise removed from any material, or any stamp which has been fraudulently mutilated, or any stamped material out of which any name, sum, date or other matter or thing has been fraudulently erased or otherwise removed,

shall be guilty of an offence and liable to imprisonment for a term of not less than one year and not more than seven years.

        (2)         Any person who causes to be done, or knowingly assists in doing, any of the acts mentioned in subsection (1)(a) to (h) shall be deemed to be guilty of the principal offence and shall be punishable accordingly.