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Section 352: Possession of dies for making counterfeit stamps

352.Possession of die used for purpose of making stamps

Any person who, without lawful authority or excuse, the proof of which lies on him or her—

(a)makes or mends, or begins or prepares to make or mend, or uses, or knowingly has in his or her possession, or disposes of any die, plate or instrument capable of making an impression resembling that made by any die, plate or instrument used for the purpose of making any stamp, whether impressed or adhesive, which is used for the purposes of the public revenue in Uganda or in any part of the Commonwealth, or in any foreign country or capable of producing in or on paper any words, figures, letters, marks or lines resembling any words, figures, letters, marks or lines used in or on any paper specially provided by the proper authority for any such purpose;

(b)knowingly has in his or her possession or disposes of any paper or other material which has on it the impression of any die, plate or instrument, or any paper which has on it or in it any words, figures, letters, marks or lines as specified in paragraph (a);

(c)fraudulently, and with intent that use may be made of any stamp as specified in paragraph (a), or of any part of it, removes the stamp from any material in any way;

(d)fraudulently, and with intent that use may be made of any part of a stamp, mutilates the stamp;

(e)fraudulently fixes or places upon any material or upon any stamp, any stamp or part of a stamp which has been in any way removed from any other material, or out of or from any other stamp;

(f)fraudulently, and with intent that use may be made of any stamp which has been already impressed upon or attached to any material, erases or otherwise removes, either really or apparently, from any material anything written on it;

(g)knowingly has in his or her possession or disposes of anything obtained or prepared by any unlawful act as specified in paragraph (a); or

(h)fraudulently, or with intent to cause loss to the Government, uses for any purpose a stamp issued by the Government for the purposes of revenue which he or she knows to have been used before,

commits a felony and is liable, on conviction, to imprisonment for a term of seven years, and any die, plate, instrument, paper or other thing as specified in paragraph (a) which is found in his or her possession shall be forfeited to the Government.

Plain English Summary

A person who, without lawful excuse, makes, possesses, or uses dies or instruments for forging government revenue stamps commits a felony. The burden ...

AI-generated, for reference only.

🔍Search Tips
  • • Search by keyword: "land", "tax", "arrest"
  • • Use exact phrases: "land commission"
  • • Enter citations: 45, 45(3)(a), 45:3:a
  • • Press / to search, Esc to close

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