CAP. 63 Penal Code [Rev. 2012] 348. Intent to defraud An intent to defraud is presumed to exist if it appears that at the time when the false document was made there was in existence a specific person ascertained or unascertained capable of being defrauded thereby, and this presumption is not rebutted by proof that the offender took or intended to take measures to prevent such person from being defrauded in fact, nor by the fact that he had or thought he had a right to the thing to be obtained by the false document. CHAPTER XXXV – PUNISHMENT FOR FORGERY 349. General punishment for forgery Any person who forges any document or electronic record is guilty of an offence which, unless otherwise stated, is a felony and he is liable, unless owing to the circumstances of the forgery or the nature of the thing forged some other punishment is provided, to imprisonment for three years. [Act No. 1 of 2009, Sixth Sch.] 350. Forgery of wills, etc. (1) Any person who forges any will, document of title to land, judicial record, power of attorney, bank note, currency note, bill of exchange, promissory note or other negotiable instrument, policy of insurance, cheque or other authority for the payment of money by a person carrying on business as a banker, is liable to imprisonment for life, and the court may in addition order that any such document as aforesaid shall be forfeited. (2) In this section, “document of title to land” includes any deed, map, roll, register or instrument in writing being or containing evidence of the title, or of any part of the title, to any land or to any interest in or arising out of any land, or any authenticated copy thereof. [Act No. 1 of 2009, Sixth Sch.] 351. Forgery of judicial or official document Any person who forges any judicial or official document is liable to imprisonment for seven years. 352. Forgery of, and other offences in relation to, stamps Any person who— (a) forges any stamp, whether impressed or adhesive, used for the purposes of revenue or accounting by any Government department; or (b) without lawful excuse, the proof whereof shall lie upon him, makes or has knowingly in his possession any die or instrument capable of making the impression of any such stamp; or (c) fraudulently cuts, tears in any way or removes from any material any stamp used for purposes of revenue or accounting by the Government, with intent that another use shall be made of such stamp or any part thereof; or (d) fraudulently mutilates any such stamp as last aforesaid, with intent that another use shall be made of such stamp; or [Issue 1] P6-104