§ 7208.
(3)
Use of mutilated, insufficient, or counterfeited stamps
Fraudulently uses, joins, fixes, or places to, with, or upon any vellum, parchment, paper, instrument, writing, package, or article, upon which any tax is imposed by this title,
(A)
any adhesive stamp, or the impression of any stamp, die, plate, or other article, which has been cut, torn, or removed from any other vellum, parchment, paper, instrument, writing, package, or article, upon which any tax is imposed by this title; or
(B)
any adhesive stamp or the impression of any stamp, die, plate, or other article of insufficient value; or
(C)
any forged or counterfeited stamp, or the impression of any forged or counterfeited stamp, die, plate, or other article; or
shall be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both.
([Aug. 16, 1954, ch. 736], [68A Stat. 853].)