Section 37. Whoever falsely or fraudulently makes, forges, alters or counterfeits, or causes or procures to be falsely or fraudulently made, forged, altered or counterfeited, any cigarette excise stamps prepared or prescribed by the commissioner under the authority of this chapter, or whoever knowingly and wilfully utters, publishes, passes or tenders as true, any such false, altered, forged or counterfeited stamp or makes a false affixation of or uses any stamp provided for by this chapter which has already once been used, for the purpose of evading the excise imposed by this chapter, shall be punished by a fine of not more than two thousand dollars or by imprisonment for not more than five years, or both.
If any person secures, manufactures or causes to be secured or manufactured, or has in his possession, any cigarette excise stamp or die or device not prescribed or authorized by the commissioner, or any counterfeit impression, such fact shall be prima facie evidence that such person has counterfeited stamps. Whoever wilfully removes or alters or knowingly permits to be removed or altered the cancelling or defacing mark of any stamp provided for by this chapter with intent to use such stamp, or knowingly or wilfully buys, prepares for use, uses, has in possession, or suffers to be used, any metering machine without authority, or any washed, restored or counterfeit stamps, or whoever intentionally removes or causes to be removed, or knowingly permits to be removed, any stamp or meter impression affixed pursuant to this chapter, or whoever tampers with or causes to be tampered with any metering machine authorized to be used under the provisions thereof, shall be punished by a fine of not more than two thousand dollars or by imprisonment for not more than five years, or both.
Any stamps, metering machines or devices not prescribed or authorized by the commissioner shall be subject to seizure in the manner provided in section eight and shall be forfeited to the commonwealth and proceedings shall be had as provided in said section eight and in sections fifty to fifty-five, inclusive, of chapter one hundred and thirty-eight.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 64c - Cigarette Excise
Section 2 - Vendors' Licenses; Display
Section 2a - Definitions Applicable to Secs. 2a to 2f
Section 2d - Marking to Indicate Compliance With Testing and Performance Standard Requirements
Section 2f - Fire Prevention and Public Safety Fund
Section 5 - Records and Statements Required of Vendors and Purchasers
Section 7c - Additional Payment of Excise; Credit to Health Protection Fund
Section 8 - Prosecution for Illegal Possession, Etc.
Section 10 - Regulation of Vending Machines; Penalties for Particular Offenses; Sales to Children
Section 11 - Records and Reports of Purchases and Sales; Investigation, Examination and Search
Section 12 - Selling Price; ''loss-Leaders'' Prohibited
Section 13 - Definitions of Cost and Sale Terms
Section 14 - Unfair Competition; Penalty
Section 15 - Application of Act to Unusual Sales
Section 16 - Fair Competition; Prices
Section 17 - Illegal Contracts
Section 18 - Fictitious Prices; Discounts
Section 19 - Invoice Cost of Goods Purchased at Forced Sales
Section 20 - Cost Survey as Evidence
Section 21 - Liability of Agents Aiding Violations
Section 27 - Severability Clause
Section 28 - Disposition of Sums Received
Section 29 - Payment of Tax Through Use of Adhesive Stamps
Section 30 - Stamper; Purchase and Use of Stamps; Appointment; Compensation; Payment for Stamps
Section 31 - Redemption of Unused or Mutilated Stamps, Etc.
Section 33a - Packages Containing Fewer Than 20 Cigarettes; Stamps; Penalties
Section 38 - Unauthorized Use of Excise Stamps; Penalty
Section 39 - Application of Secs. 29 to 39
Section 40 - Multi-Agency Illegal Tobacco Task Force; Powers and Duties; Meetings; Annual Report