RS 47:858

§858. Certain acts declared felonies Each of the following acts is declared to be a felony and punishable by imprisonment in the penitentiary for not less than one nor more than four years: (1) To forge or counterfeit any stamp of the kind herein provided for. (2) To use knowingly and intentionally any such forged or counterfeited stamp. (3) To have in possession knowingly and intentionally any such forged or counterfeit stamp. (4) For any person or persons other than the collector to sell tobacco tax stamps not affixed to tobacco, whether the said stamps be genuine or counterfeit.