§ 70.332. Unauthorized use or sale of stamps.
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/us/cfr/t27/s§ 70.332·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any person who buys, sells, offers for sale, uses, transfers, takes or gives in exchange, or pledges or gives in pledge, except as authorized in the Internal Revenue Code or in regulations made pursuant thereto, any stamp, coupon, ticket, book, or other device prescribed by the Administrator under provisions of 26 U.S.C. enforced and administered by the Bureau for the collection or payment of any tax imposed thereunder, shall, upon conviction thereof, be fined not more than \$1,000, or imprisoned not more than 6 months, or both. (26 U.S.C. 7209)
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§ 70.332
Unauthorized use or sale of stamps.
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