Whoever buys, sells, offers for sale, uses, transfers, takes or gives in exchange, or pledges or gives in pledge, except as authorized in this subtitle or the Virgin Islands income tax law or in regulations made pursuant thereto, any stamp, coupon, ticket, book, or other device prescribed by the Director under 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, shall be fined not more than $1,000 or imprisoned not more than 180 days, or both.