Sec. 21. (a) A distributor or other person who knowingly sells or offers for sale an individual package that has been affixed with a fraudulent, spurious, imitation, or counterfeit stamp, or stamp which has been previously affixed, commits a Level 5 felony. (b) A person who knowingly affixes to an individual package either a fraudulent, spurious, imitation, or counterfeit stamp or a stamp which has previously been affixed to an individual package commits a Level 5 felony. Formerly: Acts 1947, c.222, s.20. As amended by Acts 1978, P.L.2, SEC.645; Acts 1980, P.L.60, SEC.4; P.L.158-2013, SEC.101; P.L.128-2026, SEC.51.
Selling packages with counterfeit stamps; affixing used stamps; offenses
Ind. Code § 6-7-1-21, under Cigarette Tax.
Ind. Code § 6-7-1-21