Sec. 12-308. Fraudulent stamps.
Sec. 12-308. Fraudulent stamps. Any person who fraudulently makes or utters
or forges or counterfeits any stamp prescribed by the Commissioner of Revenue Services
under the provisions of this chapter, or who causes or procures the same to be done, or
who wilfully utters, publishes, passes or renders as true any false, altered, forged or
counterfeited stamp, or who knowingly possesses any such false, altered, forged or
counterfeited stamp, or who uses more than once any stamp provided for and required
by this chapter, for the purpose of evading the tax hereby imposed, or who tampers with
or causes to be tampered with any metering machine authorized to be used under the
provisions of this chapter, shall be fined not more than five thousand dollars or imprisoned not more than ten years nor less than one year or both.
(1949 Rev., S. 1989; P.A. 77-614, S. 139, 610; P.A. 88-314, S. 19, 54.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979;
P.A. 88-314 deleted statement in which a person is deemed guilty of a felony for any fraudulent act related to cigarette tax
stamps and substituted in lieu thereof a fine of not more than $5,000 or imprisonment for more than five years or less than
one year, or both fine and imprisonment, effective July 1, 1988, and applicable to any tax which first becomes due and
payable on or after said date, to any return or report due on or after said date, or in the case of any ongoing obligation
imposed in accordance with said act, to the tax period next beginning on or after said date.