Article 1840 P of the French General Tax Code
(1) Those who knowingly use, sell or attempt to sell mobile stamps that have already been used shall be prosecuted before the criminal court and punished by a fine of €3,750. In the event of a repeat offence, the penalty shall be one month’s imprisonment and the fine shall be doubled. The provisions of this article shall apply in all cases where a tax, duty or charge of any kind…