Fraud in use or reuse of stamps; counterfeit stamps.
Whoever removes or otherwise prepares any Alabama Revenue Stamps with intent
to use, or cause the same to be used, after it has already been used,
or buys, sells, offers for sale or gives away any such washed, removed,
or restored stamps to any person for using or who used the same, or has
in his possession any washed, restored, removed, or altered stamp which
has been removed from the article to which it has been previously affixed,
or whoever for the purpose of indicating the payment of any tax hereunder
reuses any stamp which has heretofore been used for the purpose of paying
any tax provided in this article, or whoever except the Department of
Revenue sells any Alabama Revenue Stamps not affixed to taxable tobaccos
as provided herein, is guilty of a felony and, upon conviction, shall
be punished by imprisonment in the penitentiary for not less than a year
and a day, nor more than five years, and in addition may be fined not
less than $1,000 nor more than $5,000.
Whoever manufactures, buys, sells, offers for sale or has in his or its
possession any reproduction or counterfeit of the Alabama Revenue Stamps
provided for in this article is guilty of a felony and, upon conviction,
shall be punished by imprisonment in the penitentiary for not less than
a year and a day, nor more than 10 years, and in addition, may be fined
not less than $2,000 nor more than $10,000.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §734.)