### Stamp Duty Ordinance 《印花稅條例》

54. Inspection of books of account etc.
(1) If it appears to a magistrate upon the oath of any person that there is reason to believe that there are on any premises any books of account or other instruments whatsoever of which any of the contents may tend to show that an offence under this Ordinance has been committed, the magistrate may issue a search warrant authorizing any person named in the warrant to enter such premises and to search the same and any person found thereon, and to inspect, and to make and take away copies of, any books of account or other instruments found on such premises or such person; and any person so authorized shall, as respects any such books kept by recording any matters otherwise than in a legible form, be deemed to be authorized to require inspection of, and to take away, a reproduction of the recording or of the relevant part of it in a legible form.
(2) Any copies so made shall be admissible in evidence in any proceedings under this Ordinance.
(3) No person shall obstruct any such inspection, or the making or taking away of any copy or reproduction, in any manner whatsoever.
(4) Every person in whose possession or under whose control there may be any books of account or other documents whatsoever which the Collector, or any person authorized thereto by him in writing, may wish to inspect for the purposes of this Ordinance, shall afford to the Collector or to the person duly authorized by him all reasonable facilities for such inspection and for making and taking away copies of such books of account and documents.
(5) Where any books of account referred to in subsection (4) are kept by recording any matters otherwise than in a legible form, the duty imposed by that subsection shall be treated as a duty to allow inspection of, and the taking away of, a reproduction of the recording or of the relevant part of it in a legible form.
(6) Any person who contravenes subsection (3) or fails to comply with subsection (4) commits an offence.

55. Falsification
Any person who for the purpose of evading any stamp duty or penalty payable under this Ordinance falsifies, mutilates or destroys any book of account or other instrument whatsoever commits an offence.

### Stamp Duty Ordinance 《印花稅條例》

56. Offences relating to stamps
Any person who—
(a) fraudulently prints or impresses upon or affixes to any instrument any stamp;
(b) knowingly sells or offers or exposes for sale or utters or uses any stamp which has been fraudulently printed or impressed;
(c) fraudulently mutilates any stamp, with intent that any use may be made of any part of such stamp;
(d) fraudulently cuts, tears or in any way removes from any instrument any stamp, with intent that any use may be made of such stamp or any part thereof;
(e) fraudulently fixes or places upon any instrument, or upon any stamp, any stamp or part of a stamp which, whether fraudulently or not, has been cut, torn or in any way removed from any instrument or out of or from any other stamp;
(f) fraudulently adds to, erases or otherwise either really or apparently removes from any stamped instrument any name, sum, date or other matter or thing whatsoever written thereon, with the intent that any use may be made of the stamp upon such instrument;
(g) wilfully removes or attempts to remove from any adhesive stamp any cancelling marks thereon;
(h) knowingly sells or offers or exposes for sale or utters or uses any adhesive stamp from which cancelling marks have been wholly or partially removed;
(i) fraudulently removes or causes to be removed from any instrument any adhesive stamp, with intent that such adhesive stamp may be used again;
(j) fraudulently affixes to any instrument any adhesive stamp so removed, or knowingly sells or offers or exposes for sale or utters any adhesive stamp so removed, or utters any instrument having thereon an adhesive stamp which to his knowledge has been so removed; or
(k) knowingly, and without lawful excuse, has in his possession any stamp which has been fraudulently printed or impressed upon or affixed to any instrument, or any stamp which has been fraudulently mutilated, or any stamp or part of a stamp which has been fraudulently cut, torn or in any way removed from any instrument, or any stamped instrument to or from which any name, sum, date or other matter or thing has been fraudulently added, erased or otherwise either really or apparently removed, or any adhesive stamp from which cancelling marks have been wholly or partially removed or which has been fraudulently removed from any instrument,
commits an offence.

### Stamp Duty Ordinance 《印花稅條例》

57. Power of magistrate in relation to stolen stamps
(1) If it appears to a magistrate upon the oath of any person that there is reason to believe that any stamps have been stolen or fraudulently obtained and are on any premises, the magistrate may issue a warrant authorizing a police officer to enter such premises and to search the same and any person found thereon and to seize and take away any such stamps found on such premises or such person, and to arrest any person found on such premises in whose possession or custody such stamps are found; and if any such person does not satisfactorily account to a magistrate for his possession or custody of such stamps or it appears to the magistrate that such stamps were not lawfully obtained by him such stamps shall be forfeited and delivered up to the Collector.
(2) Where stamps are seized under a warrant issued under subsection (1), the police officer authorized by the warrant shall, if required, give to any person in whose possession or custody such stamps are found a written acknowledgement of the number, particulars and value of such stamps and permit such stamps to be marked before their removal.

58. Defacement of adhesive stamps
Any person who in any manner defaces any adhesive stamp before it is used shall incur a penalty at level 2 which shall be recoverable by the Collector as a civil debt due to the Government: (Amended 70 of 1994 s. 7; L.N. 338 of 1995; 12 of 1999 s. 3)
Provided that any person may with the express sanction of the Collector, and in conformity with the conditions which he may impose, write upon or otherwise appropriate an adhesive stamp before it is used for the purpose of identification thereof.

58A. Representations may be made to Collector before certain penalties are imposed
(1) Before taking any action under section 5A(4), 15(2), 19(15), 37, 45(7), 47H(5), 47J(6) or 58 against a person, the Collector shall— (Amended 70 of 1994 s. 8; 10 of 2013 s. 31)
(a) by notice served personally or by post on that person, inform him of the grounds on which the Collector proposes to take such action; and
(b) afford that person an opportunity of giving an explanation in writing as to why the Collector should not take such action.
(2) The Collector shall not take any action under any of the provisions referred to in subsection (1) against a person if the Collector is satisfied with an explanation given by that person as to why the Collector should not take such action.
(Added 67 of 1989 s. 4)