§ 19-1416. Prohibited Conduct.

   (1)   No person shall:

      (a)   make, execute, issue, deliver or accept, or cause to be made, executed, issued, delivered or accepted any document without the full amount of tax thereon being duly paid; or

      (b)   make use of any documentary stamp to denote payment of any tax imposed by this Chapter without cancelling such stamp as provided in subsection 19-1413(2); or 283

      (c)   fail, neglect, or refuse to comply with, or otherwise violate, the regulations prescribed, adopted, and promulgated by the Department under the provisions of this Chapter; or

      (d)   fraudulently cut, tear, or remove from a document any documentary stamp; or

      (e)   fraudulently affix to any document upon which a tax is imposed by this Chapter any documentary stamp which has been cut, torn, or removed from any other document upon which a tax is imposed by this Chapter or any documentary stamp of insufficient value, or any forged or counterfeited stamp, or any impression of any forged or counterfeited stamp, die, plate or other article; or

      (f)   willfully remove or alter the cancellation marks of any documentary stamp, or restore any such documentary stamp with intent to use or to cause the same to be used after it has already been used, or knowingly buy, sell, offer for sale, or give away any such altered or restored stamp to any person for use, or knowingly use the same; or

      (g)   knowingly have in his possession any altered or restored documentary stamp which has been removed from any document upon which tax is imposed by this Chapter, and the possession of such stamp shall be prima facie evidence of an intent to violate this clause; or

      (h)   knowingly or willfully prepare, keep, sell, offer for sale or have in his possession any forged or counterfeited documentary stamps.

 

Notes

283	Enrolled bill did not contain "or".