48-11-28

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

a) With respect to this chapter, it shall be unlawful for any person to:
(1) Fraudulently make, utter, forge, or counterfeit any stamp prescribed by the commissioner;
(2) Cause or procure a violation of paragraph (1) of this subsection to be done;
(3) Willfully utter, publish, pass, or render as true any false, altered, forged, or counterfeited stamp;
(4) Knowingly possess any false, altered, forged, or counterfeited stamp;
(5) For the purpose of evading the tax imposed, use more than once any stamp required by this chapter;  or
(6) Tamper with or cause to be tampered with any metering machine authorized to be used.
(b) 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.