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Every person who without lawful authority or excuse (the proof whereof shall lie on the person accused) purchases or receives or knowingly has in his custody or possession—
(a)any paper manufactured and provided by or under the direction of the Commissioners, for the purpose of being used for receiving the impression of any die before such paper shall have been duly stamped and issued for public use; or
(b)any plate, die, dandy-roller, mould, or other implement peculiarly used in the manufacture of any such paper,
shall be guilty of a misdemeanour, and shall on conviction be liable to be imprisoned . . . . . . F1 for any term not exceeding two years.
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