Forgery of dies and stamps

Every person who, with intent to defraud, counterfeits or forges any die, stamp or impression or imports or exports or has in his possession, custody, power or control any counterfeited or forged die, stamp or impression used by the Financial Secretary to denote that the duty payable under any Act, has been paid, shall be liable to imprisonment for any term not exceeding ten years. 136 Definitions and Special Provisions Relating to the Matter of this Title