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Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 38Legal Research Home > Massachusetts Lawyer > Cigarette Excise > Massachusetts General Laws - Cigarette Excise - Chapter 64c, Section 38 Unauthorized use of excise stamps; penalty. Section 38. Whoever, not being an authorized agent, sells or offers for sale any stamp or stamps issued under the provisions of this chapter in order to provide evidence of the payment of the excise imposed by this chapter shall be punished by a fine of not more than two thousand dollars or by imprisonment for five years, or both. Last modified: March 26, 2006 |