(1) accept or present for recording or cause to be accepted or presented for recording
any document, without the full amount of tax thereon being duly paid; or,
(2) make use of any documentary stamp to denote payment of any tax imposed by this
article without cancelling such stamp as required by this article or as prescribed
by the department; or,
(3) fail, neglect or refuse to comply with or violate the rules and regulations prescribed,
adopted and promulgated by the department under the provisions of this article.
(b) Any person violating any of the provisions of subsection (a) shall be guilty of
a summary offense.
(c) It shall be unlawful for any person to:
(1) fraudulently cut, tear or remove from a document any documentary stamp; or,
(2) fraudulently affix to any document upon which tax is imposed by this article any
documentary stamp which has been cut, torn or removed from any other document upon
which tax is imposed by this article, 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,
(3) wilfully remove or alter the cancellation marks of any documentary stamp, or restore
any such documentary stamp, with intent to use or 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;
(4) 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 article: Provided,
That the possession of such stamps shall be prima facie evidence of an intent to violate
the provisions of this clause; or,
(5) knowingly or wilfully prepare, keep, sell, offer for sale, or have in his possession,
any forged or counterfeited documentary stamps.
(d) Any person violating any of the provisions of subsection (c) shall be guilty of
a misdemeanor of the second degree.
(e) A person who makes a false statement of value or declaration of acquisition, when
he does not believe the statement or declaration to be true, is guilty of a misdemeanor
of the second degree.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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