New York Laws
Article 12 - Tax on Transfers of Stock and Other Corporate Certificates
275 - Illegal Use of Stamps; Penalty.

§ 275. Illegal use of stamps; penalty. Any person who shall willfully
remove or alter or knowingly permit to be removed or altered the
canceling or defacing marks of any stamp provided for by this article
with intent to use such stamp, or who shall knowingly or willfully buy,
prepare for use, use, have in his possession or suffer to be used any
washed, restored or counterfeit stamp, and any person who shall
intentionally remove or cause to be removed or knowingly permit to be
removed any stamp, affixed pursuant to the requirements of this article,
shall be guilty of a misdemeanor and on conviction thereof shall be
liable to a fine of not less than five hundred nor more than one
thousand dollars, or be imprisoned for not more than one year, or by
both such fine and imprisonment, at the discretion of the court.

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