Hong Kong Ordinances

STAMP DUTY ORDINANCE - SECT 56

Offences relating to stamps

Any person who-

   (a)  fraudulently prints or impresses upon or affixes to any instrument any
        stamp;

   (b)  knowingly sells or offers or exposes for sale or utters or uses any
        stamp which has been fraudulently printed or impressed;

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

   (d)  fraudulently cuts, tears or in any way removes from any instrument any
        stamp, with intent that any use may be made of such stamp or any part
        thereof;

   (e)  fraudulently fixes or places upon any instrument, or upon 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 instrument or out of or
        from any other stamp;

   (f)  fraudulently adds to, erases or otherwise either really or apparently
        removes from any stamped instrument any name, sum, date or other
        matter or thing whatsoever written thereon, with the intent that any
        use may be made of the stamp upon such instrument;

   (g)  wilfully removes or attempts to remove from any adhesive stamp any
        cancelling marks thereon;

   (h)  knowingly sells or offers or exposes for sale or utters or uses any
        adhesive stamp from which cancelling marks have been wholly or
        partially removed;

   (i)  fraudulently removes or causes to be removed from any instrument any
        adhesive stamp, with intent that such adhesive stamp may be used
        again;

   (j)  fraudulently affixes to any instrument any adhesive stamp so removed,
        or knowingly sells or offers or exposes for sale or utters any
        adhesive stamp so removed, or utters any instrument having thereon an
        adhesive stamp which to his knowledge has been so removed; or

   (k)  knowingly, and without lawful excuse, has in his possession any stamp
        which has been fraudulently printed or impressed upon or affixed to
        any instrument, or any stamp which has been fraudulently mutilated, or
        any stamp or part of a stamp which has been fraudulently cut, torn or
        in any way removed from any instrument, or any stamped instrument to
        or from which any name, sum, date or other matter or thing has been
        fraudulently added, erased or otherwise either really or apparently
        removed, or any adhesive stamp from which cancelling marks have been
        wholly or partially removed or which has been fraudulently removed
        from any instrument, commits an offence.