Section 1811. Estate, gift and transfer taxes

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Wrongful entry into safe
  deposit box.--Any person who enters a safe deposit box of a decedent, or
  a box standing in the joint names of such a decedent  and  one  or  more
  persons,  with  knowledge  of the death of the lessee of such box, which
  entry results in an evasion of the tax imposed by article twenty-six  of
  this chapter shall be guilty of a misdemeanor.

                    
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