Counterfeiting a Government stamp
255.—(1) Whoever counterfeits, or knowingly performs any part of the process of counterfeiting, any stamp issued by the Government for the purpose of revenue, shall be punished with imprisonment for a term which may extend to 10 years, and shall also be liable to fine. Explanation.—A person who counterfeits by causing a genuine stamp of one denomination to appear like a genuine stamp of a different denomination commits this offence.
(2) In this section and sections 256 to 262, a reference to a Government stamp or stamp includes a reference to a stamp certificate issued under the Stamp Duties Act 1929.
—(1) Whoever counterfeits, or knowingly performs any part of the process of counterfeiting, any stamp issued by the Government for the purpose of revenue, shall be punished with imprisonment for a term which may extend to 10 years, and shall also be liable to fine. Explanation.—A person who counterfeits by causing a genuine stamp of one denomination to appear like a genuine stamp of a different denomination commits this offence.
(2) In this section and sections 256 to 262, a reference to a Government stamp or stamp includes a reference to a stamp certificate issued under the Stamp Duties Act 1929.
Having possession of an instrument or material for the purpose of counterfeiting a Government stamp
256. Whoever has in his possession any instrument or material for the purpose of being used, or knowing or having reason to believe that it is intended to be used, for the purpose of counterfeiting any stamp issued by the Government for the purpose of revenue, shall be punished with imprisonment for a term which may extend to 7 years, and shall also be liable to fine.
Making or selling an instrument for the purpose of counterfeiting a Government stamp
257. Whoever makes, performs any part of the process of making, buys, sells or disposes of, any instrument for the purpose of being used, or knowing or having reason to believe that it is intended to be used, for the purpose of counterfeiting any stamp issued by the Government for the purpose of revenue, shall be punished with imprisonment for a term which may extend to 7 years, and shall also be liable to fine.
Sale of counterfeit Government stamp
258. Whoever sells, or offers for sale, any stamp which he knows or has reason to believe to be a counterfeit of any stamp issued by the Government for the purpose of revenue, shall be punished with imprisonment for a term which may extend to 7 years, and shall also be liable to fine.
Having possession of a counterfeit Government stamp
259. Whoever has in his possession any stamp which he knows to be a counterfeit of any stamp issued by the Government for the purpose of revenue, intending to use or dispose of the same as a genuine stamp, or in order that it may be used as a genuine stamp, shall be punished with imprisonment for a term which may extend to 7 years, and shall also be liable to fine.
Using as genuine a Government stamp known to be counterfeit
260. Whoever uses as genuine any stamp, knowing it to be a counterfeit of any stamp issued by the Government for the purpose of revenue, shall be punished with imprisonment for a term which may extend to 7 years, or with fine, or with both.
Effacing any writing from a substance bearing a Government stamp, or removing from a document a stamp used for it, with intent to cause loss to Government
261. Whoever, fraudulently or with intent to cause loss to the Government, removes or effaces from any substance bearing any stamp issued by the Government for the purpose of revenue, any writing or document for which such stamp has been used, or removes from any writing or document a stamp which has been used for such writing or document, in order that such stamp may be used for a different writing or document, shall be punished with imprisonment for a term which may extend to 3 years, or with fine, or with both.
Using a Government stamp known to have been before used
262. Whoever, fraudulently or with intent to cause loss to the Government, uses for any purpose a stamp issued by the Government for the purpose of revenue, which he knows to have been before used, shall be punished with imprisonment for a term which may extend to 2 years, or with fine, or with both.
Erasure of mark denoting that stamp has been used
263. Whoever, fraudulently or with intent to cause loss to the Government, erases or removes from a stamp issued by the Government for the purpose of revenue, any mark put or impressed upon such stamp for the purpose of denoting that the stamp has been used, or knowingly has in his possession, or sells or disposes of, any such stamp from which such mark has been erased or removed, or sells or disposes of any such stamp which he knows to have been used, shall be punished with imprisonment for a term which may extend to 3 years, or with fine, or with both.
Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.
