|
Prohibition of fictitious stamps.
|
65.—(1) A person shall not—
|
| |
(a) make, knowingly utter, deal in, or sell any fictitious stamp, or knowingly use for any postal purpose any fictitious stamp; or
|
| |
(b) have in his possession, unless he shows a lawful excuse, any fictitious stamp; or
|
| |
(c) make, or, unless he shows a lawful excuse, have in his possession, any die, plate, instrument, or materials for making any fictitious stamp.
|
| |
(2) If any person acts in contravention of this section, he shall be liable on summary conviction on a prosecution by order of the Commissioners of Inland Revenue to a fine not exceeding twenty pounds, subject to the like right of appeal as in the case of a penalty under the Acts relating to the Excise.
|
| |
(3) Any stamp, die, plate, instrument, or materials found in the possession of any person in contravention of this section may be seized and shall be forfeited.
|
| |
(4) For the purposes of this section “fictitious stamp” means any facsimile or imitation or representation, whether on paper or otherwise, of any stamp for denoting any rate of postage, including any stamp for denoting a rate of postage of any British possession, or of any foreign country.
|