Chapter 36

COUNTERFEIT STAMPS.

375. Possession of die used for purpose of making stamps.

Any person who, without lawful authority or excuse, the proof of which lies on him or her— (a) makes or mends, or begins or prepares to make or mend, or uses, or knowingly has in his or her possession, or disposes of any die, plate or instrument capable of making an impression resembling that made by any die, plate or instrument used for the purpose of making any stamp, whether impressed or adhesive, which is used for the purposes of the public revenue in Uganda or in any part of the Commonwealth, or in any foreign country or capable of producing in or on paper any words, figures, letters, marks or lines resembling any words, figures, letters, marks or lines used in or on any paper specially provided by the proper authority for any such purpose;

(b) knowingly has in his or her possession or disposes of any paper or other material which has on it the impression of any such die, plate or instrument, or any paper which has on it or in it any such words, figures, letters, marks or lines as aforesaid;

(c) fraudulently, and with intent that use may be made of any such stamp as aforesaid, or of any part of it, removes the stamp from any material in any way;

(d) fraudulently, and with intent that use may be made of any part of such stamp, mutilates the stamp;

(e) fraudulently fixes or places upon any material or upon any such stamp, any stamp or part of a stamp which has been in any way removed from any other material, or out of or from any other stamp;

(f) fraudulently, and with intent that use may be made of any such stamp which has been already impressed upon or attached to any material, erases or otherwise removes, either really or apparently, from such material anything written on it;

(g) knowingly has in his or her possession or disposes of anything obtained or prepared by any such unlawful act as aforesaid; or

(h) fraudulently, or with intent to cause loss to the Government, uses for any purpose a stamp issued by the Government for the purposes of revenue which he or she knows to have been used before, commits a felony and is liable to imprisonment for seven years, and any die, plate, instrument, paper or other thing as aforesaid which is found in his or her possession shall be forfeited to the Government.

376. Paper and dies for postage stamps.

(1) Any person who, without lawful authority or excuse, the proof of which lies on him or her—

(a) makes, or begins or prepares to make, or uses for any postal purpose, or has in his or her possession, or disposes of any imitation or representation on paper or any other material, of any stamp used for denoting any rate of postage of Uganda, or of any part of the Commonwealth, or of any foreign country; or

(b) makes or mends, or begins or prepares to make or mend, or uses, or has in his or her possession, or disposes of any die, plate, instrument or material for making any such imitation or representation, commits a misdemeanour; and any stamps, and any other such things as aforesaid, which are found in his or her possession shall be forfeited to the Government.

(2) For the purposes of this section, a stamp purporting to denote a rate of postage of any country is to be taken to be a stamp used for postal purposes in that country until the contrary is shown