Federal · Title 26 — Internal Revenue Code

26 U.S.C. § 7209: Unauthorized use or sale of stamps

Misdemeanor

What this law says, in plain English

A person who buys, sells, uses, or exchanges tax stamps without authorization faces a fine up to $1,000, imprisonment up to 6 months, or both.

Read the full statutory text

Any person who buys, sells, offers for sale, uses, transfers, takes or gives in exchange, or pledges or gives in pledge, except as authorized in this title or in regulations made pursuant thereto, any stamp, coupon, ticket, book, or other device prescribed by the Secretary under this title for the collection or payment of any tax imposed by this title, shall, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 6 months, or both.

Verify at the official source: Federal legislative text

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This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.