Section 100: Counterfeiting seal, mark or bank note

100. Counterfeiting seal, mark or bank note (1) Any person who— (a) counterfeits the seal of Mauritius, or makes use of such counterfeit seal; (b) forges or counterfeits any securities issued by the AccountantGeneral with the stamp thereof; or (c) knowing that such securities are forged or counterfeit makes use thereof, or introduces them into Mauritius, shall be punished by penal servitude. (2) (a) Any person who— (i) forges or counterfeits any bank note, or any word, letter, figure, mark, sign, signature or facsimile upon or attached to any bank note; (ii) utters any forged or counterfeit bank note, knowing it to be forged or counterfeit; or (iii) introduces into Mauritius or, without lawful authority or excuse (the proof of which shall lie on him), purchases, receives or obtains from any other person, or has in his custody or possession, any forged or counterfeit bank note, knowing it to be forged or counterfeit, shall be punished by penal servitude. (b) In paragraph (a), “bank note” includes any note of any bank or person carrying on the business of banking in any part of the world, and includes any currency note issued by or on behalf of the Government of Mauritius or of any other country. (c) For the purposes of paragraph (b), “currency note” includes any notes which are legal tender in the country in which they are issued. (3) Any person who, without lawful authority or excuse, the proof of which shall lie on him— (a) makes, uses, or knowingly has in his custody or possession any paper intended to resemble and pass as special paper such as is provided and used for making any bank note; (b) makes, uses, or knowingly has in his custody or possession any frame, mould or instrument for making such paper, or for producing in or on such paper any words, figures, letters, marks, lines or devices peculiar to and used in or on any such paper; C57 – 27 [Issue 1] Criminal Code (c) engraves or in any way makes upon any plate, wood, stone or other material, any words, figures, letters, marks, lines or devices, the print of which resembles in whole or in part any words, figures, letters, marks, lines or devices peculiar to and used in or on any bank note; (d) uses or knowingly has in his custody or possession any plate, wood, stone or other material upon which any such words, figures, letters, marks, lines or devices have been engraved or in any way made as aforesaid; (e) uses or knowingly has in his custody or possession any paper upon which any such words, figures, letters, marks, lines or devices have been printed or in any way made as aforesaid, shall be punished by penal servitude. (4) Any forged or counterfeit bank note, or any machinery, implement, utensil or material used or intended to be used for the forging or counterfeiting of a bank note shall be forfeited by the Court, or, if there is no trial, by order of a Magistrate.