---
kind: "section"
citation: "26 U.S.C. § 7209"
title: "26"
title_heading: "Internal Revenue Code"
number: "7209"
heading: "Unauthorized use or sale of stamps"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7209"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 75 — Crimes, Other Offenses, and Forfeitures"
  - "Subchapter A — Crimes"
  - "Part I — General Provisions"
---

# §7209. Unauthorized use or sale of stamps


Any [person](/usc/26/7701.md?p=a-1) who buys, sells, offers for sale, uses, transfers, takes or gives in exchange, or pledges or gives in pledge, except as authorized in this title or in regulations made pursuant thereto, any stamp, coupon, ticket, book, or other device prescribed by the [Secretary](/usc/26/7701.md?p=a-11-B) under this title for the collection or payment of any tax imposed by this title, shall, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 6 months, or both.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 854; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.