Section 273. Canceling stamps; penalty for failure  


Latest version.
  • In every case where an
      adhesive stamp shall be used to denote the payment of the  tax  provided
      by  this  article,  the person using or affixing the same shall write or
      stamp thereupon the initials of his name and the  date  upon  which  the
      same  shall be attached or used, and shall cut or perforate the stamp in
      a substantial manner, so that such stamp cannot be again  used;  and  if
      any  person  makes use of an adhesive stamp to denote the payment of the
      tax imposed by this article, without so effectually canceling the  same,
      such person shall be deemed guilty of a misdemeanor, and upon conviction
      thereof shall pay a fine of not less than two hundred nor more than five
      hundred  dollars or be imprisoned for not less than six months, or both,
      in the discretion of the court.