48-11-28. Possession, use, manufacture, or other unlawful activities involving counterfeited stamps or tampering with metering machine pursuant to chapter; penalty.

With respect to this chapter, it shall be unlawful for any person to:#

1. (1)

   Fraudulently make, utter, forge, or counterfeit any stamp prescribed by the commissioner;#

2. (2)

   Cause or procure a violation of paragraph (1) of this subsection to be done;#

3. (3)

   Willfully utter, publish, pass, or render as true any false, altered, forged, or counterfeited stamp;#

4. (4)

   Knowingly possess any false, altered, forged, or counterfeited stamp;#

5. (5)

   For the purpose of evading the tax imposed, use more than once any stamp required by this chapter; or#

6. (6)

   Tamper with or cause to be tampered with any metering machine authorized to be used.#

Any person who violates subsection (a) of this Code section shall be guilty of a felony and, upon conviction thereof, shall be imprisoned for not less than three years nor more than ten years.#