Anyone who counterfeits or distributes, in collusion with a counterfeiter, postage stamps or revenue stamps, or introduces them into Spain knowing them to be counterfeit, shall be punished with imprisonment for six months to three years.
Anyone who acquires postage stamps or revenue stamps in good faith and, knowing them to be counterfeit, distributes or uses them, shall be punished with imprisonment for three to six months or a fine of six to twenty-four months. However, if the apparent value of the stamps or revenue stamps does not exceed 400 euros, the penalty shall be a fine of one to three months.