The elements of the offense contained in the fifth paragraph of 18 U.S.C. § 2314 are that the defendant: (1) with unlawful or fraudulent intent; (2) transported or caused to be transported in interstate or foreign commerce; (3) any tool, implement, or thing used or fitted to be used in falsely making, forging, altering, or counterfeiting any security or tax stamp or any part thereof.
This provision covers the tools and implements which can be used to falsely make, forge, alter, or counterfeit securities or tax stamps. In view of the breadth of the provision as to counterfeiting instrumentalities, the unlawful intended use of the tool for counterfeiting purposes will obviously have to be proven.
[cited in Criminal Resource Manual 1311; JM 9-61.200]