Page:United States Statutes at Large Volume 40 Part 1.djvu/1166

 1148 SIXTY-FIFTH CONGRESS. Sess. III. Ch. is. 1919. REVHUE ACT °*` me Commissioner, shall be prima facie good and sufficient for all legal pu oses. ¤igg§S_¤¤¤¢¤d¢d *0* gif the failure to ile a return or list is due to sickness or absence, “ the collector may allow such further time, not exceeding thirty days, for makinv andfiling the return or list as he deems proper. ‘ b;*g;*§1j{¤i;gj)ug;_ me "The Ciommissioner of Internal Revenue shall determine and assess all taxes, other than stamp taxes, as to which returns or lists porgglditional za: xm- priei so trnadekundeg gre prqvisions loft thiphpecésliont, In casepfdagy ‘ aureomaean eareurnoris wi n e1me rescrie law, or prescribed by the Commissionerof Internal Rdirenue or thi; collector in pursuance of law, the Commissioner of Internal Revenue E¤°°P“°¤- shall add tg] tgre pax 25 lper centuén of it}? amount, plxqept that when ‘ a return is e a ter suc time an it is s own that the ailure to file it _ was due to a reasonable cause and not to willful neglect, no such addi- ,,,§“*° 1* '°*“"° ’“l‘°» tion shall be made to the tax. In case a false or fraudulent return or list is willfully made, the Commissioner of Internal Revenue shall add to the tax 50 per centum of its amount. m§¤¤¤<=¤<>¤ Of added _ "The amount so added to any tax shall be collected at the same ' time and in the same manner and as part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in whiplh case’the amount so added shall be collected in the same manner as the tax. - t,§§‘§,§‘f§f‘° °' “'S‘ Sec. 1318. That if any person is summoned under this Act to appear, to testify, or to roduce books, papers or other data, the district court of the United States for the district in which such person resides shall have_ jurisdiction by appropriate process to compel such Issue Oipmoss etc attendance, testimony, or production of books, papers, or other data. ¤ · The district courts of the United States at the instance of the United States are hereby invested with such jurisdiction to make and issue, both in actions at law and suits in equity, writs and orders of injunction, and of ne exeat republica, orders appointing receivers, and such other orders and process, and to render such judgments and decrees, grantinv in proper cases both legal and equitable relief to- Addmma, to mm gether, as may be necessary or appropriate for the enforcement of enrorcemememeares. theprovisions of this Act. The remedies hereby provided are in addition to and not exclusive of any and all other remedies of the False stmmms as United States in such courts_or otherwise to enforce such provisions. msantaeze. Sec. 1319. That whoever in connection with the sale or lease, or offer for sale or lease, of any article, or for the purpose of making ,,,°;,’},?‘§,,j“‘*S ‘“°‘“""" such sale or lease, makes any statement, written or oral, (1) intendc or calculated to lead any person to believe that any part of the price at which such article is sold or leased, or offered for sale or lease, consists of a tax imposed under the authority of the United States, Bggggorgj 0* vm or (2) ascribing a particular part of such price to a tax imposed ` under the authority of the United States, knowing that such statepu,,;,,hmm_ ment is false or that the tax is not so great as the portion of such pr1ce_ ascribed to such tax, shall be guilty of a misdemeanor and upon conviction thereof shall be punished by a fine of not more than Uhm? bonds cw $1,000 or by imprisonment not exceeding one gear, or both. a“.é5,t,..,·i,,u,,,, ,;;,*,1 SBG._1320. That wherever by the laws of the United States_01‘ Sm S“'°‘*°S»°*° regulations made pursuant thereto, any person is required to furnish . any _ recognizance, stipulation, bond, guaranty, or undertaking, hereinafter called "tpenal bond ", with surety or sureties,_suoh pe1‘S011 may, in lieu of suo surety or sureties, deposit as security with the official having authority to approve such penal bond, United States Liberty bonds or other bonds of the United States in a sum equal at their (par value to the amount of such penal bond re uired to be furmshe, together with an agreement authorizing suclii official to collect or sell such bonds so deposited in case of any default in the performance of any of the conditions or stipulations of such penal bond.