Malaysia legislation
Section 255
of PENAL CODE
Section 255
Counterfeiting a Government stamp
Whoever counterfeits, or knowingly performs any part of the process of counterfeiting, any stamp issued by Government for the purpose of revenue, shall be punished with imprisonment for a term which may extend to twenty years, and shall also be liable to fine.
Explanation—A person commits this offence who counterfeits by causing a genuine stamp of one denomination to appear like a genuine stamp of a different denomination.
Penal Code 147
Having possession of an instrument or material for the purpose of counterfeiting a Government stamp