Title 26, Internal Revenue CodeRelease 119-110

§7208 Offenses Relating to Stamps

Title 26 › Subtitle F — Procedure and Administration › CHAPTER 75 — CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter A — Crimes › PART I — GENERAL PROVISIONS › § 7208

Last updated Sep 22, 2026|Official source

Summary

Makes it a felony to fake, change, sell, or hold fake tax stamps or the materials used to make them; to cut off or remove stamps or stamp impressions from taxed items (like papers or packages); to use stamps that were removed, are fake, or are worth less than required; or to remove cancellation marks, restore used stamps for reuse, sell or give away restored stamps, or possess restored stamps without a lawful excuse (the accused must prove the excuse). It also outlaws emptying stamped packages to cheat on taxes or defraud someone. If found guilty, a person can be fined up to $10,000, jailed for up to 5 years, or both.

Full Legal Text

Title 26, §7208

Internal Revenue Code, Source: USLM XML via OLRC

Any person who—

(1)Counterfeiting

With intent to defraud, alters, forges, makes, or counterfeits any stamp, coupon, ticket, book, or other device prescribed under authority of this title for the collection or payment of any tax imposed by this title, or sells, lends, or has in his possession any such altered, forged, or counterfeited stamp, coupon, ticket, book, or other device, or makes, uses, sells, or has in his possession any material in imitation of the material used in the manufacture of such stamp, coupon, ticket, book, or other device; or

(2)Mutilation or removal

Fraudulently cuts, tears, or removes from any vellum, parchment, paper, instrument, writing, package, or article, upon which any tax is imposed by this title, any adhesive stamp or the impression of any stamp, die, plate, or other article provided, made, or used in pursuance of this title; or

(3)Use of mutilated, insufficient, or counterfeited stamps

Fraudulently uses, joins, fixes, or places to, with, or upon any vellum, parchment, paper, instrument, writing, package, or article, upon which any tax is imposed by this title,

(A)any adhesive stamp, or the impression of any stamp, die, plate, or other article, which has been cut, torn, or removed from any other vellum, parchment, paper, instrument, writing, package, or article, upon which any tax is imposed by this title; or

(B)any adhesive stamp or the impression of any stamp, die, plate, or other article of insufficient value; or

(C)any forged or counterfeited stamp, or the impression of any forged or counterfeited stamp, die, plate, or other article; or

(4)Reuse of stamps

(A)Preparation for reuse

Willfully removes, or alters the cancellation or defacing marks of, or otherwise prepares, any adhesive stamp, with intent to use, or cause the same to be used, after it has already been used; or

(B)Trafficking

Knowingly or willfully buys, sells, offers for sale, or gives away, any such washed or restored stamp to any person for use, or knowingly uses the same; or

(C)Possession

Knowingly and without lawful excuse (the burden of proof of such excuse being on the accused) has in possession any washed, restored, altered stamp, which has been removed from any vellum, parchment, paper, instrument, writing, package, or article; or

(5)Emptied stamped packages

Commits the offense described in section 7271 (relating to disposal and receipt of stamped packages) with intent to defraud the revenue, or to defraud any person;

shall be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both.

Reference

Citations & Metadata

Citation

26 U.S.C. § 7208

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110