(1) Counterfeiting. With intent to defraud, alters, forges, makes, or counterfeits any stamp, coupon, ticket, book, or other device prescribed under authority of this subtitle or the Virgin Islands income tax law for the collection or payment of any tax imposed by this subtitle or the Virgin Islands income tax law, or sells, lends, or has in his possession any such altered, forged, or counterfeited stamp, coupon, ticket, book, or other device, or makes, uses, sells, or has in his possession any material in imitation of the material used in the manufacture of such stamp, coupon, ticket, book, or other device;
(2) Mutilation or removal. Fraudulently cuts, tears, or removes from any vellum, parchment, paper, instruments, writing, package, or article, upon which any tax is imposed by this subtitle, any adhesive stamp or the impression of any stamp, die, plate, or other article provided, made, or used in pursuance of this subtitle;
(3) Use of mutilated, insufficient, or counterfeited stamps. Fraudulently uses, joins, fixes, or places to, with, or upon any vellum, parchment, paper, instrument, writing, package, or article, upon which any tax is imposed by this subtitle or the Virgin Islands income tax law—
(A) Any adhesive stamp, or the impression of any stamp, die, plate, or other article, which has been cut, torn, or removed from any other vellum, parchment, paper, instrument, writing, package, or article, upon which any tax is imposed by this subtitle;
(B) Any adhesive stamp or the impression of any stamp, die, plate, or other article of insufficient value; or
(C) Any forged or counterfeited stamp, or the impression of any forged or counterfeited stamp, die, plate, or other article; or
(4) Reuse of stamps
(A) Preparation for reuse. Willfully removes, or alters the cancellation or defacing marks of, or otherwise prepares, any adhesive stamp, with intent to use, or cause the same to be used, after it has already been used;
(B) Trafficking. Knowingly or willfully buys, sells, offers for sale, or gives away, any such washed or restored stamp to any person for use, or knowingly uses the same; or
(C) Possession. Knowingly and without lawful excuse (the burden of proof of such excuse being on the accused) has in possession any washed, restored, or altered stamp, which has been removed from any vellum, parchment, paper, instrument, writing, package, or article—
shall be fined not more than $10,000 or imprisoned not more than 5 years, or both.