Section 55
SEC. 55. Any person who makes, sells, or uses any false or counterfeit stamp or cedula, or any die for printing or making stamps or cedillas, which is in imitation of or purports to be a lawful stamp, cedula. or die of the kind required by the provisions of this Act, or who erases the cancellation marks on any stamp or cedula previously used, or who alters the written or printed figures or lei tors or cancellation marks on any stamp or cedula previously used, or who has in his possession any such false, counterfeit, restored, or altered stamp, die. or cedula for the purpose of use or reuse of the same in the payment of any tax imposed in this Act or in securing any exemption or privilege conferred by the provisions of this Act, or who procures the commission of any of such offenses by another, shall for each such offense be fined in a sum " not less than two thousand pesos nor more than ten thousand pesos, and be imprisoned for a term not less than one year nor more than five years, at the discretion of the court.