Arkansas Code § 26-57-240

Counterfeiting of stamps unlawful - Penalty
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Upon conviction, a person is guilty of a Class D felony if the person: (1) Falsely and fraudulently makes, forges, or counterfeits any stamps prescribed for use in the administration of this subchapter; (2) Knowingly has in his or her possession any false, altered, forged, previously used, or counterfeit stamps prescribed for use in the administration of this subchapter; or (3) Knowingly utters, publishes, passes, or tenders as true any false, altered, forged, previously used, or counterfeit stamps prescribed for use in the administration of this subchapter. Acts 1977, No. 546, § 29; A.S.A. 1947, § 84-4529; Acts 2009, No. 655, § 74.
Upon conviction, a person is guilty of a Class D felony if the person: (1) Falsely and fraudulently makes, forges, or counterfeits any stamps prescribed for use in the administration of this subchapter; (2) Knowingly has in his or her possession any false, altered, forged, previously used, or counterfeit stamps prescribed for use in the administration of this subchapter; or (3) Knowingly utters, publishes, passes, or tenders as true any false, altered, forged, previously used, or counterfeit stamps prescribed for use in the administration of this subchapter. Acts 1977, No. 546, § 29; A.S.A. 1947, § 84-4529; Acts 2009, No. 655, § 74.
Upon conviction, a person is guilty of a Class D felony if the person: (1) Falsely and fraudulently makes, forges, or counterfeits any stamps prescribed for use in the administration of this subchapter; (2) Knowingly has in his or her possession any false, altered, forged, previously used, or counterfeit stamps prescribed for use in the administration of this subchapter; or (3) Knowingly utters, publishes, passes, or tenders as true any false, altered, forged, previously used, or counterfeit stamps prescribed for use in the administration of this subchapter. Acts 1977, No. 546, § 29; A.S.A. 1947, § 84-4529; Acts 2009, No. 655, § 74.
Upon conviction, a person is guilty of a Class D felony if the person:
(1) Falsely and fraudulently makes, forges, or counterfeits any stamps prescribed for use in the administration of this subchapter;
(2) Knowingly has in his or her possession any false, altered, forged, previously used, or counterfeit stamps prescribed for use in the administration of this subchapter; or
(3) Knowingly utters, publishes, passes, or tenders as true any false, altered, forged, previously used, or counterfeit stamps prescribed for use in the administration of this subchapter.
Acts 1977, No. 546, § 29; A.S.A. 1947, § 84-4529; Acts 2009, No. 655, § 74.

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