Stamp Duties Consolidation Act 1999 section 142

Licensed person in possession of forged stamps to be presumed guilty until contrary is shown

Section 142 deals with the presumption of guilt applied to licensed stamp dealers found in possession of forged stamps, and sets out Revenue's powers of search, seizure, and penalty.

• A person appointed to sell stamps or licensed to deal in stamps who is found with forged stamps is presumed to have known they were forged and to have intended to sell or use them.
• Revenue may issue a warrant authorising entry to that person's premises between 9 a.m. and 7 p.m. to search for and seize forged stamps.
• Members of the Garda Síochána are required to aid the authorised person in executing the warrant when requested.
• A penalty of €1,265 applies to anyone who refuses, obstructs, or assaults the authorised officer, and to any Garda who refuses to assist.