23   Fine in relation to adhesive stamps or to any duty

(1)  Every person who:

(a)  fraudulently removes or causes to be removed from any instrument any adhesive or impressed stamp, or affixes to any instrument any adhesive or impressed stamp which has been removed from any other instrument with intent that such stamp may be used again, or

(b)  knowingly sells or offers for sale, or utters any adhesive or impressed stamp which has been removed from any instrument, or utters any instrument having thereon an adhesive or impressed stamp which, to his knowledge, has been so removed as aforesaid, or

(c)  practises or is concerned in any fraudulent act, contrivance, or device with intent to evade any duty under this Act,

      shall be liable to a fine of 0.5 penalty unit over and above any other penalty to which he may be liable.

(2)  Nothing in this section shall affect the liability of any such person to be prosecuted under any other statute or at Common Law.