§ 1811. Estate, gift and transfer taxes. Wrongful entry into safe deposit box.--Any person who enters a safe deposit box of a decedent, or a box standing in the joint names of such a decedent and one or more persons, with knowledge of the death of the lessee of such box, which entry results in an evasion of the tax imposed by article twenty-six of this chapter shall be guilty of a misdemeanor.