Stamp Act 1949 · Updated to 1 Jan 2026 · Part IX · Offences and Penalties
72A. Penalty relating to stamp certificates
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sells or offers for sale a stamp certificate;
stamp certificate
“stamp certificate” means a certificate that is issued electronically in respect of any instrument chargeable with duty denoting the amount of duty paid in respect of that instrument;
fraudulently attaches a stamp certificate to an instrument other than the instrument for which the stamp certificate was issued;
fraudulently detaches a stamp certificate or fraudulently causes a stamp certificate to be detached from the instrument;
counterfeits, or knowingly performs any part of the process of counterfeiting, any stamp certificate issued by the
Collector;
Collector
“Collector” includes the Collector of Stamp Duties and every Deputy Collector of Stamp Duties appointed under section 3;
sells or offers for sale any certificate which he knows or ought reasonably to know to be a counterfeit of any stamp certificate issued by the Collector;
78 Laws of Malaysia ACT 378
has in his possession any certificate which he knows to be a counterfeit of any stamp certificate, intending to use or dispose of it as a genuine stamp certificate in order that it may be used as a genuine stamp certificate; or
uses as a genuine stamp certificate knowing it to be a counterfeit of any stamp certificate, shall be guilty of an offence and shall be liable on conviction to a fine
*of not less than two thousand five hundred ringgit and not exceeding fifty thousand ringgit.