
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: 26USC7209]

 
                     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. 7209. Unauthorized use or sale of stamps

    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; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary''.
