Defacement of insurance stamps

(1) Except as provided under the Act and in paragraph (2) of this Regulation, any person who by any writing, or other means whatsoever, in any manner defaces any insurance stamp before it is used shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding one hundred dollars. (2) Any person may, if authorised in writing by the Manager and subject to any conditions which the Manager may stipulate, write upon or otherwise appropriate an insurance stamp for the purpose of identification thereof before it is used.