Section 72A
Any person who—
(a)
sells or offers for sale a stamp certificate;
(b)
fraudulently attaches a stamp certificate to an instrument other than the instrument for which the stamp certificate was issued;
(c)
fraudulently detaches a stamp certificate or fraudulently causes a stamp certificate to be detached from the instrument;
(d)
counterfeits, or knowingly performs any part of the process of counterfeiting, any stamp certificate issued by the
Collector;
(e)
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
(f)
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
(g)
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.
Penalty for failure to keep record and other offences