Stamp Duties Consolidation Act 1999 section 139

Certain offences in relation to dies and stamps provided by the Commissioners to be offences

Section 139 creates a range of offences relating to the fraudulent misuse of dies and stamps, with the penalty regime in section 1078 of the Taxes Consolidation Act 1997 applying to those offences.

• Targets fraudulent printing, cutting, mutilating, re-fixing or erasing of stamps or stamped material.
• Also captures knowingly selling, uttering, using or possessing such fraudulent stamps.
• Possession without lawful excuse is an offence — the burden of proving lawful excuse rests on the accused.
• Section 1078 TCA 1997 applies as if the act were an offence under subsection (2) of that section.