Section 185.   Erasure of mark denoting that stamp has been used.

Whoever, fraudulently or with intent
to cause loss to Government, erases or removes from a stamp issued by Government for the purpose of
revenue, any mark, put or impressed upon such stamp for the purpose of denoting that the same has been
used, or knowingly has in his possession or sells or disposes of any such stamp from which such mark
has been erased or removed, or sells or disposes of any such stamp which he knows to have been used,
shall be punished with imprisonment of either description for a term which may extend to three years, or
with fine, or with both.