66. Offences in relation to dies and stamps
Every person who does, or causes or procures to be done, or knowingly aids, abets or assists in doing, any of the acts following, that is to say—
-
(a) forges a die or stamp;
-
(b) prints or makes an impression upon any material with a forged die;
-
(c) fraudulently prints or makes an impression upon any material from a genuine die;
-
(d) fraudulently cuts, tears or in any way removes from any material any stamp, with intent that any use should be made of such stamp, or of any part thereof;
-
(e) fraudulently mutilates any stamp, with intent that any use should be made of any part of such stamp;
-
(f) fraudulently fixes or places, upon any material or upon any stamp, any stamp, or part of a stamp which, whether fraudulently or not, has been cut, torn or in any way removed from any other material, or out of or from any other stamp;
-
(g) fraudulently erases or otherwise really or apparently removes from any stamped material any name, sum, date or other matter or thing whatsoever thereon written, with intent that any use should be made of the stamp upon such material;
-
(h) knowingly, and without lawful excuse (the proof whereof shall lie on the person accused) has in his or her possession any forged die or stamp or any stamp which has been fraudulently printed or impressed from a genuine die, or any stamp or part of a stamp which has been fraudulently cut, torn or otherwise removed from any material, or any stamp which has been fraudulently mutilated, or any stamped material out of which any name, sum, date, or other matter or thing has been fraudulently erased or otherwise either really or apparently removed,
is liable on summary conviction to a fine not exceeding $500, and on conviction on indictment to imprisonment for any term not exceeding 4 years. If the magistrate before whom a person is charged with a summary offence under this section thinks that proceedings ought to be taken against such person by indictment, he or she may adjourn the hearing of the charge to enable such proceedings to be taken.