[Rev. 2012] (e) (f) (g) Penal Code CAP. 63 fraudulently fixes or places upon any material or upon any such stamp as last aforesaid any stamp or part of a stamp which, whether fraudulently or not, has been cut, torn or in any way removed from any other material or out of or from any other stamp; or fraudulently erases or otherwise either really or apparently removes from any stamped material any name, sum, date or other matter or thing whatsoever written thereon with the intent that another use shall be made of the stamp upon such material; or knowingly and without lawful excuse, the proof whereof shall lie upon him, has in his possession any stamp or part of a stamp which has been fraudulently cut, torn, or otherwise removed from any material, or any stamp which has been fraudulently mutilated, or any stamped material out of which any name, sum, date or other matter or thing has been fraudulently erased or otherwise really or apparently removed, is liable to imprisonment for seven years. [Act No. 1 of 2009, Sixth Sch.] 353. Uttering false documents Any person who knowingly and fraudulently utters a false document is guilty of an offence of the same kind and is liable to the same punishment as if he had forged the thing in question. 354. Uttering cancelled or exhausted documents Any person who knowingly utters as and for a subsisting and effectual document any document or electronic record which has by any lawful authority been ordered to be revoked, cancelled or suspended, or the operation of which has ceased by effluxion of time, or by death, or by the happening of any other event, is guilty of an offence of the same kind, and is liable to the same punishment, as if he had forged the document. [L.N. 124/1964, Act No. 24 of 1967, Sch.] 355. Procuring execution of documents by false pretences Any person who, by means of any false and fraudulent representations as to the nature, contents or operation of a document or electronic record, procures another to sign or execute the document or electronic record, is guilty of an offence of the same kind, and is liable to the same punishment, as if he had forged the document or electronic record. [L.N. 559/1962.] 356. Altering crossings on cheques Any person who, with intent to defraud— (a) obliterates, adds to or alters the crossing on a cheque; or (b) knowingly utters a crossed cheque, the crossing on which has been obliterated, added to or altered, is guilty of a felony and is liable to imprisonment for seven years. P6-105 [Issue 1]