48-11-28

Possession, use, manufacture, or other unlawful activities involving counterfeited stamps or tampering with metering machine pursuant to chapter; penalty

  • (a) With respect to this chapter, it shall be unlawful for any person to:
    • (1) Fraudulently make, utter, forge, or counterfeit any stamp prescribed by the commissioner;
    • (2) Cause or procure a violation of paragraph (1) of this subsection to be done;
    • (3) Willfully utter, publish, pass, or render as true any false, altered, forged, or counterfeited stamp;
    • (4) Knowingly possess any false, altered, forged, or counterfeited stamp;
    • (5) For the purpose of evading the tax imposed, use more than once any stamp required by this chapter; or
    • (6) Tamper with or cause to be tampered with any metering machine authorized to be used.
  • (b) Any person who violates subsection (a) of this Code section shall be guilty of a felony and, upon conviction thereof, shall be imprisoned for not less than three years nor more than ten years.

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