LEI 11035 de 22/12/2004 - LEI ORDINÁRIA. ALTERA O DECRETO-LEI 2.848, DE 7 DE DEZEMBRO DE 1940 - CODIGO PENAL.
LEI Nº 11.035, DE 22 DE DEZEMBRO DE 2004
Altera o Decreto-Lei nº 2.848, de 7 de dezembro de 1940 – Código Penal.
O PRESIDENTE DA REPÚBLICA Faço saber que o Congresso Nacional decreta e eu sanciono a seguinte Lei:
Art. 1º O art. 293 do Decreto-Lei nº 2.848, de 7 de dezembro de 1940 – Código Penal, passa a vigorar com as seguintes alterações:
"Art. 293. .............................................................................
I – selo destinado a controle tributário, papel selado ou qualquer papel de emissão legal destinado à arrecadação de tributo;
.............................................................................
§ 1º Incorre na mesma pena quem:
I – usa, guarda, possui ou detém qualquer dos papéis falsificados a que se refere este artigo;
II – importa, exporta, adquire, vende, troca, cede, empresta, guarda, fornece ou restitui à circulação selo falsificado destinado a controle tributário;
III – importa, exporta, adquire, vende, expõe à venda, mantém em depósito, guarda, troca, cede, empresta, fornece, porta ou, de qualquer forma, utiliza em proveito próprio ou alheio, no exercício de atividade comercial ou industrial, produto ou mercadoria:
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em que tenha sido aplicado selo que se destine a controle tributário, falsificado;
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sem selo oficial, nos casos em que a legislação tributária determina a obrigatoriedade de sua aplicação.
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