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§ 256.08 - Violations.

No person shall:

(a)

Make, execute, issue, deliver or accept, or cause to be made, executed, issued, delivered or accepted, any document without the full amount of the tax thereon being duly paid;

(b)

Fraudently cut, tear or remove from any document any documentary stamp, receipt or other evidence of payment;

(c)

Fraudently affix to any document upon which a tax is imposed by this Chapter any documentary stamp, receipt or other evidence of payment which has been cut, torn or removed from any other document upon which is tax is imposed by this or any documentary stamp or receipt or any impression of any forged or counterfeited stamp, receipt, die, plate or any other article;

(d)

Willfully remove or alter the cancellation marks of any documentary stamp or receipt, or restore any documentary stamp or receipt with intent to use or cause the same to be used after it has already been used, or knowingly buy, sell, offer for sale or give away any such altered or restored stamp or receipt to any person for use, or knowingly use the same;

(e)

Knowingly have in his or her possession an altered or restored documentary stamp or receipt removed from any document upon which a tax is imposed by this Chapter;

(f)

Knowingly or willfully prepare, keep, sell, offer for sale or have in his possession, any forged or counterfeited documentary stamps or receipts; or

(g)

Fail, neglect or refuse to comply with or violate the rules and regulations adopted by the Treasurer under the provisions of this Chapter.

(Ord. 53-1981, eff. 1-1-82)

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Keywords
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