DOCUMENTS, OTHER INSTRUMENTS, AND PLAYING CARDS 203 behalf of such person in the procurement of any such policy or other instrument, shall affix the proper stamps to such policy or other instrument, and for failure to affix such stamps with intent to evade the tax shall, in addition to other penalties provided therefor, pay a fine of double the amount of the tax. (4) SILVER BULLION SALES OR TRANSFERS. - Any person liable for payment of tax under section 1805 (or anyone who acts in the mat- ter as agent or broker for any such person) who is a party to any such transfer, or who in pursuance of any such transfer delivers any silver bullion or interest therein, without a memorandum stat- ing truly and completely the information herein required, or who delivers any such memorandum without having the proper stamps affixed thereto, with intent to evade the provisions of section 1805, shall be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not exceeding $1,000 or be imprisoned not more than six months, or both. (5) PLAYING CARDS.- For penalty imposed for failure of manufacturers of playing cards to register, see subsection (c) of section 1831. SEC. 1822. USE OF UNCANCELED STAMPS. Whoever makes use of any adhesive stamp to denote any tax im- posed by this chapter without cancelling or obliterating such stamp as prescribed in section 1816, is guilty of a misdemeanor and upon conviction thereof shall pay a fine of not more than $100 for each offense. SEC. 1823. FRAUDS RELATING TO STAMPS. Whoever- (a) 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 chapter, any adhesive stamp or the impression of any stamp, die, plate, or other article provided, made, or used in pursuance of this chapter; (b) USE OF MUTILATED, INSUFFICIENT, AND COUNTERFEIT 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 chapter, (1) 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 chapter; or (2) any adhesive stamp or the impres- sion of any stamp, die, plate, or other article of insufficient value; or (3) any forged or counterfeited stamp, or the impression of any forged or counterfeited stamp, die, plate, or other article; (c) REUSE OF STAMPS.- (1) PREPARATION FOR REUSE. -Willfully removes, or alters the cancellation or defacing marks of, or otherwise prepares, any ad- hesive stamp, with intent to use, or cause the same to be used, after it has already been used; (2) 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 (3) POSSESSION.- Knowingly and without lawful excuse (the burden of proof of such excuse being on the accused) has in posses- sion any washed, restored, or altered stamp, which has been re- moved from any vellum, parchment, paper, instrument, writing, package, or article; shall, upon conviction, be punished by a fine of not more than $1,000, or by imprisonment for not more than five years, or both, and any such reused, canceled, or counterfeit stamp and the vellum, parch- ment, document, paper, package, or article upon which it is placed or impressed shall be forfeited to the United States.
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