There are several "tape" fonts.
I have not yet found an exact match.
But here's an explanation of how they are made, and a free download at MyFonts.
Don

Thanks so much Don, much appreciated - will have a look through...

You're welcome.
Your image could be a font or a one-off artwork. To try to answer the question it's possible to dig further with search terms like "duct tape", "packing tape", etc. Creative questioning can pop up interesting answers.
Don