Section 315Part 11 — Forgery, Coining and Counterfeiting
Paper and dies for postage stamps
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A person who, without lawful authority or excuse, the proof of which lies on that person —
makes, or begins or prepares to make, or uses for any postal purpose, or has in that person's possession, or disposes of any imitation or representation on paper or any other material, of any stamp used for denoting the rate of postage of the Islands, or of any part of the Commonwealth or of any foreign country; or
makes or mends, or begins or prepares to make or mend, or uses or has in that person's possession, or disposes of any plate, die, instrument or material for making any such imitation or representation, commits an offence and is liable to a fine of two hundred dollars and to imprisonment for one year, and any stamps and other such things as aforesaid which are found in that person's possession shall be forfeited to the Crown.
For the purposes of this section a stamp purporting to denote a rate of postage of any country is to be taken to be a stamp used for postal purposes in that country until the contrary is shown.