Indian Penal Code, 1860
Whoever dishonestly receives or retains any stolen property, knowing or having reason to believe the same to be stolen property, shall be punished with imprisonment of either description for a term which may extend to three years, or with fine, or with both.
State of Tamil Nadu:
Section 411 of principal Act shall be renumbered as sub-section (1) of that section and after sub-section (1) as so renumbered, the following subsection shall be added, namely:-
"(2) Whoever dishonestly receives or retains any idol or icon stolen from any building used as a place of worship knowing or having reason to believe the same to be stolen property shall, notwithstanding anything contained in sub-section (1), be punished with rigorous imprisonment which shall not be less than two years but which shall not be less than two thousand rupees:
Provided that the court may, for adequate and special reasons to be mentioned in the ,judgment, impose a sentence of imprisonment for a term of less than two years.".
[vide Tamil Nadu Act 28 of 1993, section 3].