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  • PART I ADMINISTRATION OF THE GOVERNMENT
  • TITLE IX TAXATION
  • CHAPTER 64C CIGARETTE EXCISE
  • Section 38 Unauthorized use of excise stamps; penalty

Section 38. Whoever, not being an authorized agent, sells or offers for sale any stamp or stamps issued under the provisions of this chapter in order to provide evidence of the payment of the excise imposed by this chapter shall be punished by a fine of not more than two thousand dollars or by imprisonment for five years, or both.