Section 37. Whoever falsely or fraudulently makes, forges, alters or counterfeits, or causes or procures to be falsely or fraudulently made, forged, altered or counterfeited, any cigarette excise stamps prepared or prescribed by the commissioner under the authority of this chapter, or whoever knowingly and wilfully utters, publishes, passes or tenders as true, any such false, altered, forged or counterfeited stamp or makes a false affixation of or uses any stamp provided for by this chapter which has already once been used, for the purpose of evading the excise imposed by this chapter, shall be punished by a fine of not more than two thousand dollars or by imprisonment for not more than five years, or both.

If any person secures, manufactures or causes to be secured or manufactured, or has in his possession, any cigarette excise stamp or die or device not prescribed or authorized by the commissioner, or any counterfeit impression, such fact shall be prima facie evidence that such person has counterfeited stamps. Whoever wilfully removes or alters or knowingly permits to be removed or altered the cancelling or defacing mark of any stamp provided for by this chapter with intent to use such stamp, or knowingly or wilfully buys, prepares for use, uses, has in possession, or suffers to be used, any metering machine without authority, or any washed, restored or counterfeit stamps, or whoever intentionally removes or causes to be removed, or knowingly permits to be removed, any stamp or meter impression affixed pursuant to this chapter, or whoever tampers with or causes to be tampered with any metering machine authorized to be used under the provisions thereof, shall be punished by a fine of not more than two thousand dollars or by imprisonment for not more than five years, or both.

Any stamps, metering machines or devices not prescribed or authorized by the commissioner shall be subject to seizure in the manner provided in section eight and shall be forfeited to the commonwealth and proceedings shall be had as provided in said section eight and in sections fifty to fifty-five, inclusive, of chapter one hundred and thirty-eight.