The offense of uttering a forged instrument consists in offering it to another with the intent to defraud, knowing that it is forged.239

The uttering of a forged instrument is a separate and distinct offense from the making of it.240

To utter such instrument is to offer it as genuine whether it is taken or not.241

The crime is complete if the accused intends to defraud another whether he is actually defrauded or not.242

The accused must not only know that the instrument was forged,243 but he must intend to defraud at the time of offering it.244 And to constitute the offense of uttering, the instrument offered must be the subject of forgery, otherwise there is no offense.245