Duty on Documents and Transfers Act (Cap. 364), article 20

20. (1) If any person - (a) forges any die, mark or any other instrument used by the Government or under its authority, to denote the payment of duty; or (b) sells or offers for sale, u tters or makes use of any forged die, mark, instrument used by the Government or under its authority, to denote the payment of duty, or any impression thereof, knowing the same to be forged; or (c) knowingly and without lawful excuse (the proof whereof shall lie on the accused) keeps in his possession any forged die, or mark or instrument used by the Government or under its authority, to denote the payment of duty, or any impression thereof, he shall be liable to imprisonment from thirteen months to thre e years. (2) The same punishment established in sub-article (1) shall apply to any person who without lawful authority makes use of a ny genuine die, mark or other instrument used by the Government or under its authority to denote the payment of duty. Exemption from penalty.