Article 366 — Falsification of Official Stamps Value.

(1) Whoever: (a) with intent to use them or to cause them to be used as genuine or unused, makes without lawful authority, falsifies or counterfeits official stamps of value, in particular officially stamped paper, postage stamps or receipt stamps; or (b) after such stamps have been used or cancelled, gives them the appearance of unused stamps for the purpose of using them again, is punishable with simple imprisonment for at least three months, or, where the crime is considered to be grave, with simple imprisonment not exceeding five years and fine. (2) In petty cases, especially those of isolated use of used, forged, falsified or cancelled postage or receipt stamps, the Court may impose a fine only.