(a) A person may not:
(1) counterfeit the stamp of the Comptroller;
(2) unlawfully use or steal the stamp of the Comptroller;
(3) unlawfully and falsely, or with evil intent, affix the stamp of the Comptroller to any written instrument; or
(4) have and willfully conceal a counterfeit stamp of the Comptroller, if the person knows that it was counterfeited.
(b) A person who violates this section is guilty of a misdemeanor and on conviction is subject to imprisonment for not less than 2 years and not exceeding 10 years.
(c) A person who violates this section is subject to § 5-106(b) of the Courts Article.