Unable to read the inscription. It seems to be imitating an old type of script found on Chinese bronzes from over 2000 years ago jīnwén "metal script" (金文). In my opinion the script is not that well carved.
The stone seem to be a decent quality. Frontal carving could have a lot better detail. I would place this item no earlier than late Qing dynasty at best, but most likely of modern production.