Section 167 - Possession or doing an act with respect to document or stamp

(1) A person possesses or does an act with respect to a document knowing it is not genuine, if that person possesses it, does an act with respect to it, knowing that it was not in fact made or altered at the time, or by the person, or with the authority or consent of the person, at which or by whom or with whose authority or consent, it purports or is pretended by that person to have been made or altered; and it is immaterial whether the act of the person who made or altered it was or was not a criminal offence.

(2) In like manner, a person possesses or does an act with respect to a stamp, knowing it is not genuine, if that person possesses it or does an act with respect to it, knowing that it is in fact counterfeited or falsified; and it is immaterial whether the act of the person who counterfeited or falsified it was or was not a criminal offence.