Section 314Part 11 — Forgery, Coining and Counterfeiting
Possession of die used for purpose of making stamps
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A person who, without lawful authority or excuse, the proof whereof lies upon that person —
makes or mends or begins to make or mend, or uses, or knowingly has in that person's possession any die, plate or instrument capable of making an impression resembling that of any die, plate or instrument used for the purpose of making any stamp, whether impressed or adhesive, which is used for the purpose of the public revenue or of the posts and telegraphs in the Islands or in any part of the Commonwealth or in any foreign country, or capable of producing in or on paper any words, figures, letters, marks, or lines resembling any words, figures, letters, marks or lines used in or on any paper specially provided by the proper authority for any such purpose;
knowingly has in that person's possession or disposes of any paper or other material which has on it the impression of any such die, plate or instrument, or any paper which has on it any such words, figures, letters, marks or lines as aforesaid;
fraudulently and with intent that use may be made of any such stamp as aforesaid, or any part of it, removes the stamp from any material in any way whatever;
fraudulently and with the intent that use may be made of any part of such stamp mutilates the stamp;
fraudulently fixes or places upon any material or upon any such stamp, any stamp or part of a stamp which has been in any way removed from any other material, or out of or from any other stamp;
fraudulently and with intent that use may be made of any such stamp which has already been impressed upon or attached to any material, erases or otherwise removes, either really or apparently, from such material anything whatever written on it;
knowingly has in that person's possession or disposes of anything obtained or prepared by any such unlawful act as aforesaid; or
fraudulently, or with intent to cause loss to the Government, uses for any purpose a stamp issued by the Government for the purpose of revenue which that person knows to have been used, commits an offence and is liable to imprisonment for seven years and any die, plate, instrument, paper or other thing as aforesaid which is found in that person's possession shall be forfeited to the Crown.