Stamp Duties Consolidation Act 1999 section 149

Penalty for hawking stamps

Section 149 makes the hawking of stamps a revenue offence and provides for the forfeiture of the stamps involved and the arrest of the offender.

• Hawking stamps is an offence whether or not the person is licensed to deal in stamps.
• The offence is treated as a revenue offence under section 1078 of the Taxes Consolidation Act 1997.
• Any stamps found in the offender's possession are forfeited and must be delivered to Revenue.
• Any person may arrest an offender and bring them before a District Court judge with jurisdiction over the place where the offence occurred.