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The DC Code: § 47-2406 Offenses relating to stamps.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)
a
No person shall, with intent to defraud, alter, forge, make, or counterfeit any stamps authorized by the Mayor under this chapter; or procure or cause to be altered, forged, made, or counterfeited any such stamps; or sell, transfer, buy, receive, have in his possession, or offer to sell, transfer, buy, or receive any such altered, forged, or counterfeited stamps; or make, use, sell, transfer, buy, receive, have in his possession, or procure or cause to be made or used any equipment or material in imitation of the equipment or material used in the manufacture of such stamps.
b
No person shall, with intent to defraud, cut, tear, or remove from any package of cigarettes, any stamp authorized by the Mayor under this chapter; or procure or cause to be cut, torn, or removed any such stamp; or sell, transfer, buy, receive, have in his possession, or offer to sell, transfer, buy, or receive any cut, torn, or removed stamp.
c
No person shall, with intent to defraud, alter the cancellation of or otherwise prepare, or cause to be altered or otherwise prepared, any stamp which has already been used for the payment of the tax imposed by this chapter; or sell, transfer, buy, receive, have in his possession, or offer to sell, transfer, buy, or receive any such washed or restored stamp.
d
No person shall, with intent to defraud, affix to any package of cigarettes, redeem, attempt to affix or redeem, or cause to be affixed or redeemed:
1
Any stamp which has been cut, torn, or removed from any package of cigarettes;
2
Any altered, forged, or counterfeited stamp; or
3
Any washed or restored stamp.
e
No person shall willfully sell, transfer, buy, receive, have in his possession, or offer to sell, transfer, buy, or receive any package of cigarettes to which is affixed a stamp described in subsection (d) of this section.
f
Any person who violates any provision of this section shall, upon conviction thereof, be fined not more than $10,000 or imprisoned for not more than 5 years, or both.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-2406. 1973 Ed., § 47-2806. Legislative History of Laws For legislative history of D.C. Law 4-71, see Historical and Statutory Notes following § 47-2401. DC CODE § 47-2406 Current through December 11, 2012

Credits

(May 27, 1949, 63 Stat. 139, ch. 146, title VI, § 607; Mar. 10, 1982, D.C. Law 4-71, § 2, 28 DCR 5243; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)