(1) Whosoever

1.  counterfeits official stamps with the intent that they be used or brought into circulation as genuine or that such use or bringing into circulation be facilitated, or alters official stamps with such intent, so that they appear to be of a higher value;

2.  procures counterfeit official stamps with such intent; or

3.  uses, offers for sale or brings into circulation counterfeit official stamps as genuine,

shall be liable to imprisonment not exceeding five years or a fine.

(2) Whosoever uses or brings into circulation as valid used official stamps from which the devaluation mark has been removed, shall be liable to imprisonment not exceeding one year or a fine.

(3) The attempt shall be punishable.