[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.7209-1]

[Page 484]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                 Crimes, Other Offenses, and Forfeitures
 
Sec. 301.7209-1  Unauthorized use or sale of stamps.

    (a) Any person who buys, sells, offers for sale, uses, transfers, 
takes or gives in exchange, or pledges or gives in pledge, except as 
authorized in the Code or in regulations made pursuant thereto, any 
stamp, coupon, ticket, book, or other device prescribed by the 
Commissioner under the Code for the collection or payment of any tax 
imposed by the Code, shall, upon conviction thereof, be fined not more 
than $1,000, or imprisoned not more than 6 months, or both.
    (b) For use or resale of unused documentary stamps, see paragraph 
(c) of Sec. 43.6802-1 of this chapter (Documentary Stamp Tax 
Regulations).