A person who with intent to defraud
(a) removes from a postal article any postage stamp fixed to that postal article;
(b) removes from a used stamp a mark made on that stamp at a post office:
(c) uses a postage stamp which has been obliterated or defaced by a mark made on the postage stamp as having been previously used to prepay any revenue, duty or tax on any postal article; or
(d) tampers with a franking machine or superscripts a postal article with a franking machine which has been tampered with commits an offence and is liable on summary conviction to a fine of not less than 50 penalty units but not more than 250 penalty units or to imprisonment for a term not exceeding 12 months or to both.