Any person who shall fraudulently make or utter or who shall forge or counterfeit any stamp prescribed by the Commissioner under the provisions of this chapter or who shall cause or procure the same to be done or who shall willfully utter, publish, pass, or render as true any false, altered, forged, or counterfeit stamp or who shall knowingly possess any such false, altered, forged, or counterfeit stamp for the purpose of evading the tax hereby imposed shall be imprisoned for not more than five years nor less than one year. (Amended 1971, No. 199 (Adj. Sess.), § 17.)