
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7208]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
           CHAPTER 75--CRIMES, OTHER OFFENSES, AND FORFEITURES
 
                          Subchapter A--Crimes
 
                       PART I--GENERAL PROVISIONS
 
Sec. 7208. Offenses relating to stamps

    Any person who--

                         (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

                      (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

     (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,
            (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
            (B) any adhesive stamp or the impression of any stamp, die, 
        plate, or other article of insufficient value; or
            (C) any forged or counterfeited stamp, or the impression of 
        any forged or counterfeited stamp, die, plate, or other article; 
        or

                         (4) Reuse of stamps

        (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

        (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

        (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

                    (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.)

                  Section Referred to in Other Sections

    This section is referred to in section 7303 of this title.
