Penal Code Section 255
Counterfeiting a Government stamp
255. Whoever counterfeits, or knowingly performs any part of the process of counterfeiting, any stamp issued by Government for the purpose of revenue, shall be punished with imprisonment for a term which may extend to twenty years, and shall also be liable to fine.
Explanation—A person commits this offence who counterfeits by causing a genuine stamp of one denomination to appear like a genuine stamp of a different denomination.
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