Page:United States Statutes at Large Volume 40 Part 1.djvu/1161

 SIXTY-FIFTH CONGRESS. Sess. III. C11. 18. 1919. 1143 Sec. 1307. That in all cases where the method of collecting the tax Rmm A"` °' *9***- imposed by this Act is not specifically provided in this Act, the tax ,wQ{g‘;;g§’,f§gd,g;‘°°l· shall be collected in such manner as the Commissioner, with the _ _ ' approval of the Secretary, maydpligescribe. All administrative and e,§‘*f,€l‘.§°f€{.§L'}°ls°“mp penalty provisions of Title XI 0 Act, in so far as applicable, shall -*”"· P- **33- apply to the collection of any tax which the Commissioner determines or rescribes shall be paid by stamp. Sho. 1308. (a) That any person uired under Titles V, VI, VII, p§°$fiiilX°il»i°r§i1¤ii°i.is°j. VIII, IX, X, or XII, to pay, or toldcillect, account for and pay over g}°§ig,§{*I§Q;’g(g*;*¤°°¤° any tax, or required by law or regulations made under authority thereof to make a return or supply any information for the purposes of the computation, assessment or collection of any such tax, who fails to pay, collect, or truly account for anldkpay over any such tax, make any such return or supply any such ormation at the time or times reguired by law or regulation shall in addition to other penalties provided by law be subject to alpenalty. of not more than $1,000. (b) Any person who wi ully refuses to pay, collect, or truly m ¤g§;g}g· account for and pay over any such tax, make such return or supply eee. ’ ' such information at the time or times required bty law or regulation, or who willfully attempts in any manner to eva e such tax shall be guilty of a misdemeanor and in addition to other penalties 0(provided y law shall be fined not more than $10,000 or imprison for not more than one year, or both, together with the costs of prosecution. (c) Any person who willfully refuses to gay, collect, or truly account for and pay over any such tax shall in ad `tion to other penalties gre- ,,I§°2,*,"}’,¥’,f,§,,°“§°Pl,‘§ vided by law be liable to a penalty of the amount of the tax eva ed, *¤¤·°*°· or not {paid, collected, or accoimted for and paid over, to be assessed and co ected in the same manner as taxes are assessed and collected: Provided, however, That no penalty shall be assessed under this sub· §§'f,'{;,,,,,,_ division for any offense for which a penalty may be assessed under Pm, p_ ,1,-,_ authority of section 3176 of the Revised Statutes, as amended, or of section 605 or 620 of this Act, or for any offense for which a penalty i*,¤g»g°1;·%,g&, has been recovered under section 3256 of the Revised Statutes. U "  ’ ` (d) The term "person" as used in this section includes an officer ,,,§`°”°"* “°b*° *°’ or employee of a co ration or a member or employee of a partnership, who as such dgocer, employee, or member is under a duty to perform the act in respect of which the violation occurs. Sec. 1309. That the Commissioner, with the lalplproval of the Sec- m§g’0gu¤>]d¤¤¤* ¤¤*¤¤ retary, is hereby authorized to make all needful es and regulations ` forrghe Enforcement of tltglproviipions of tgis Act. b e ommissioner wi suc a prov may reEilation pro- A¤¤<¤¤w¤¤¤s¤·>¤¢¤ vide that any return required by Titles V, VI, VIE V I, IX, or X wm`°"t°°m' to be under oath may, if the amount of the tax covered thereby is ‘ not in excess of $10, be signed or acknowledged before two witnesses instead of under oath. ‘ . Sec. 1310. (a) That in the case of any overpayment or over— c0He;j{g:sY¤¤¤*¤ 0* collection of an tax imposed by section 628 or 630 or by Title V, creme émmmsei- Title VIII, or Title IX, the person making such overpayment or l°“'°d‘ overcollection may take credit therefor against taxes due upon any monthly return, and shall make refund of any excessive amount plollected by him upon proper application by the person entitled ereto. (b) Wherever in this Act a tax is required to be paid by the S fgmtujmgigtag O¤¤ purchaser to the vendor at the time of a sale, and such sale is made ti0i1JiIi~§¤a¤r.` 8 {S on credit, then, under regulations prescribed by the Commissioner, with the app)roval of the Secreta, the tax may, at the option of the vendor, e returned and paidrliy him to the United States as if paid to him bg the purchaser at the time of the sale, and in such case _ the vendor s all have a right of action in any court of competent ¤g§,,‘;;,‘,‘§,{‘,,,,‘§,}Q,‘§f*°d jurisdiction against the purchaser for the amount of the tax so returned and paid to the United States.