any person who gives cancelled official value stamps the appearance of being valid in order to pass them off as such,
shall be liable to a custodial sentence not exceeding five years or to a monetary penalty.
The offender is also liable to the foregoing penalties if they committed the act while abroad, have been arrested in Switzerland and are not being extradited, provided the act is also an offence at the place of commission. 2. Any person who passes off forged, falsified or cancelled official stamps as genuine, non-falsified or valid shall be liable to a custodial sentence not exceeding five years or to a monetary penalty.
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