(1) A person counterfeits a stamp or note if—
(a) he or she makes any imitation of it, or anything which is intended to pass or which may pass as such stamp, note or mark;
(b) he or she makes anything which is intended to serve as a specimen, or pattern or trial of any process for counterfeiting a stamp, note or mark.
(2) A person commits the offence of counterfeiting, within the meaning of this Sub-Part, although he or she does not intend that any person should be defrauded or injured by, or that any further use should be made of such specimen or pattern.