§19-1416. Prohibited Conduct.
(1) No person shall:
(a) make, execute, issue,
deliver or accept, or cause to be made, executed, issued, delivered or accepted
any document without the full amount of tax thereon being duly paid;
or
(b) make use of any documentary stamp to denote payment of any tax
imposed by this Chapter without cancelling such stamp as provided in §
19-1413(2);
or
[208] (c) fail,
neglect, or refuse to comply with, or otherwise violate, the regulations
prescribed, adopted, and promulgated by the Department under the provisions of
this Chapter; or
(d) fraudulently cut, tear, or remove from a document
any documentary stamp; or
(e) fraudulently affix to any document upon
which a tax is imposed by this Chapter any documentary stamp which has been cut,
torn, or removed from any other document upon which a tax is imposed by this
Chapter 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
(f) willfully remove or alter the
cancellation marks of any documentary stamp, or restore any such documentary
stamp with intent to use or to 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;
or
(g) 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 Chapter, and the possession of such stamp shall be prima facie
evidence of an intent to violate this clause; or
(h) knowingly or
willfully prepare, keep, sell, offer for sale or have in his possession any
forged or counterfeited documentary stamps.