A person may not: counterfeit the stamp of the Comptroller; unlawfully use or steal the stamp of the Comptroller; unlawfully and falsely, or with evil intent, affix the stamp of the Comptroller to any written instrument; or have and willfully conceal a counterfeit stamp of the Comptroller, if the person knows that it was counterfeited. A person who violates this section is guilty of a misdemeanor and on conviction is subject to imprisonment for not less than 2 years and not exceeding 10 years. A person who violates this section is subject to § 5-106(b) of the Courts Article.