Whoever, fraudulently or with intent to cause loss to the Government, removes or effaces from any substance, bearing any stamp issued by Government for the purpose of revenue, any writing or document for which such stamp has been used, or removes from any document a stamp which has been used for such document, in order that such stamp may be used for a different document, shall be punished with imprisonment of either description for a term which may extend to three years, or with fine, or with both.