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31 1999

STAMP DUTIES CONSOLIDATION ACT, 1999

Chapter 3

Offences

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

[SDMA1891 s13(3) to (9)]

139. — Every person who does, or causes or procures to be done, or knowingly aids, abets, or assists in doing, any of the acts following, that is—

(a) fraudulently prints or makes an impression on any material from a genuine die;

(b) fraudulently cuts, tears, or in any way removes from any material any stamp, with intent that any use should be made of such stamp or of any part of such stamp;

(c) fraudulently mutilates any stamp, with intent that any use should be made of any part of such stamp;

(d) fraudulently fixes or places on any material or on any stamp, any stamp or part of a stamp which, whether fraudulently or not, has been cut, torn, or in any way removed from any other material, or out of or from any other stamp;

(e) fraudulently erases or otherwise either really or apparently removes from any stamped material any name, sum, date, or other matter or thing written on the stamped material, with the intent that any use should be made of the stamp on such material;

(f) knowingly sells or exposes for sale or utters or uses any stamp which has been fraudulently printed or impressed from a genuine die;

(g) knowingly, and without lawful excuse (the proof of which shall lie on the person accused) has in such person's possession any stamp which has been fraudulently printed or impressed from a genuine die, or any stamp or part of a stamp which has been fraudulently cut, torn, or otherwise removed from any material, or any stamp which has been fraudulently mutilated, or any stamped material out of which any name, sum, date, or other matter or thing has been fraudulently erased or otherwise either really or apparently removed,

shall be guilty of an offence and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997 , shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section.

Proceedings for detection of forged dies, etc.

[SDMA1891 s16]

140. — On information given before a judge of the District Court on oath that there is just cause to suspect any person of being guilty of any of the offences specified in section 139 , such judge may, by a warrant under his or her hand, cause every house, room, shop, building, or place belonging to or occupied by the suspected person, or where such person is suspected of being or having been in any way engaged or concerned in the commission of any such offence, or of secreting any machinery, implements, or utensils applicable to the commission of any such offence, to be searched, and if on such search any of those several matters and things are found, the same may be seized and carried away, and shall afterwards be delivered over to the Commissioners.

Proceedings for detection of stamps stolen or obtained fraudulently.

[SDMA1891 s17]

141. —(1) Any judge of the District Court having jurisdiction in the place where any stamps are known or supposed to be concealed or deposited, may, on reasonable suspicion that the same have been stolen or fraudulently obtained, issue a warrant for the seizure of the stamps, and for apprehending and bringing before such judge or any other judge of the District Court within the same jurisdiction the person in whose possession or custody the stamps may be found, to be dealt with according to law.

(2) If the person does not satisfactorily account for the possession of the stamps or it does not appear that the same were purchased by such person at an office of the Commissioners, or from some person duly appointed to sell and distribute stamps or duly licensed to deal in stamps, the stamps shall be forfeited, and shall be delivered over to the Commissioners.

(3) Notwithstanding subsections (1) and (2), if at any time within 6 months after the delivery of the stamps under subsection (2) any person makes out to the satisfaction of the Commissioners that any stamps so forfeited were stolen or otherwise fraudulently obtained from such person, and that the same were purchased by such person at an office of the Commissioners, or from some person duly appointed to sell and distribute stamps, or duly licensed to deal in stamps, such stamps may be delivered up to such person.

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

[SDMA1891 s18]

142. —(1) If any forged stamps are found in the possession of any person appointed to sell and distribute stamps, or being or having been licensed to deal in stamps, that person shall be deemed and taken, unless the contrary is satisfactorily proved, to have had the same in his or her possession knowing them to be forged, and with intent to sell, use, or utter them, and shall be liable to the punishment imposed by law on a person selling, using, uttering, or having in possession forged stamps knowing the same to be forged.

(2) If the Commissioners have cause to suspect any such person of having in such person's possession any forged stamps, they may be warrant under their hands authorise any person to enter between the hours of 9 a.m. and 7 p.m. into any house, room, shop, or building of or belonging to the suspected person, and if on demand of admittance, and notice of the warrant, the door of the house, room, shop, or building, or any inner door of such house, room, shop, or building is not opened, the authorised person may break open the same and search for and seize any stamps that may be found in the house, room, shop or building or in the custody or possession of the suspected person.

(3) All members of the Garda Síochána are required, on request by any person authorised pursuant to subsection (2), to aid and assist in the execution of the warrant.

(4) Any person who—

(a) refuses to permit any such search or seizure to be made in accordance with subsection (2), or

(b) assaults, opposes, molests, or obstructs any person so authorised in the due execution of the powers conferred by this section or any person acting to aid or assist a person so authorised,

and any member of the Garda Síochána who on a request under subsection (3) refuses or neglects to aid and assist any person so authorised in the due execution of such person's powers shall incur a penalty of £1,000.

Mode of proceeding when stamps are seized.

[SDMA1891 s19]

143. — Where stamps are seized under a warrant, the person authorised by the warrant shall, if required, give to the person in whose custody or possession the stamps are found an acknowledgement of the number, particulars, and amount of the stamps, and permit the stamps to be marked before the removal of those stamps.

Defacement of adhesive stamps.

[SDMA1891 s20]

144. —(1) Every person who by any writing in any manner defaces any adhesive stamp before it is used shall incur a penalty of £500.

(2) Notwithstanding subsection (1), any person may with the express sanction of the Commissioners, and in conformity with the conditions which they may prescribe, write on or otherwise appropriate an adhesive stamp before it is used for the purpose of identification of such stamp.

Penalty for frauds in relation to duties.

[SDMA1891 s21]

145. — Any person who practises or is concerned in any fraudulent act, contrivance, or device, not specially provided for by law, with intent to defraud the State of any duty shall be guilty of an offence and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997 , shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section.