Section 141 Proceedings for detection of stamps stolen or obtained fraudulently

(1) When s/he has a reasonable suspicion that stamps were stolen or fraudulently obtained a judge of the District Court may issue a warrant for the seizure of stamps concealed or deposited in his or her jurisdiction and for bringing before him or her or any other judge of the District Court within the same jurisdiction the person in whose possession or custody the stamps were found.

(2) If the person does not satisfactorily account for the possession of the stamps, or does not prove that s/he bought the stamps from the Revenue Commissioners, or a person appointed to sell and distribute stamps, or a licensed person, then the stamps are forfeited and must be delivered up to the Revenue Commissioners.

(3) However, if within 6 months of the stamps being delivered up to the Revenue Commissioners, any person proves that s/he bought them from the Revenue Commissioners or from a person appointed to sell and distribute stamps or from a licensed person and that the stamps were stolen or fraudulently obtained from him or her then the Revenue Commissioners will return the stamps to that person.

Relevant Date: Finance Act 2014