Page:United States Statutes at Large Volume 48 Part 1.djvu/1304

 1278 Collection of taxes. Payment hy seller. Depository. Returns, penalties, etc. E xcise prov ision s ex- e epted. Vol.44, p. 121. Vol.44,p.93; Vol.47, p. 269. Ru les and r egula- tions. Needful, to be pre- scribed. Execution of vested powers. Information returns. Producers, etc., re- quired to disclose rele- vant information. Re gulations to be prescrihed. Penalty provisions. Ge neral and penal provisions. Transfer of tax-pay- ment warrants. Un lawful ac quisi- tion. Counterfeiting, etc. False entry. 73d C ONGRESS. SESS. II. CH. 866. JUNE 28, 1934 . COT.i,ECTION OF T AXES SE C. 6. (a) The taxes provided for in this Act shall be paid by the seller and collected by the Bureau of Internal Revenue under the direction of the Secretary of the Treasury. Such taxes shall be paid i nto th e Trea sury o f the United States. (b) All provisions of law, including penalties (except section 1121 of the Revenue Act of 1926), applicable with respect to the taxes imposed by section 600 of the Revenue Act of 192 6, and the provisions of section 626 of the Revenue Act of 193 2, shall, insofar as applicable and not inconsistent with the provisions of this Act, be applicable in regard to all taxes imposed by this Act. RULES AND REGULATIONS SEC. 7. (a) The Commissioner, with the approval of the Secretary of the Treasury, shall prescribe such rules and regulations as he may deem needful for the collection of the tax. (b ) The Secret ary of Agric ulture is au thorize d to m ake su ch rul es and regulations as may be necessary to carry out the powers vested in him by the provisions of this Act. INFORMATION RETURNS SEC. 8. (a) All producers, warehousemen, processors of tobacco, and common carriers, having information with respect to tobacco produced or sold, may be required to make a return in regard thereto, setting forth the amount of tobacco produced, sold, or delivered, the name and address of the person who produced, sold, or delivered said tobacco, or to whom said tobacco was sold or delivered, the price paid on such sale, and any other and further information which the Commissioner of Internal Revenue, wi th the approval of the Secretary of the Treasury shall by regulations prescribe as necessary for the collection of the tax. Any person required to make such return shall render a true and accurate return to the Commissioner of Internal Revenue. (b) Any person willfully failing or refusing to file such a return, or filing a willfully false return, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than $1,000. GENERAL AND PENA L PROVIS IONS SEC. 9 . (a) No tax-payment warrant issued in accordance with this Act may be transferred or assigned either in whole or in part, except by the executor or other legal representative of a deceased producer to whom a tax-payment warrant has been issued under this Act. Any person who acquires a tax-payment warrant from another person or who transfers a tax-payment warrant to another person in violation of the provisions of this Act, or who violates any provision of this Act, shall be guilty of a misdemeanor and shall, upon conviction thereof, be fined not more than $1,000 or sentenced to not more than six months' imprisonment, or both. (b) Any person who, with intent to defraud, forges, makes, or counterfeits any tax-payment warrant or any stamp, tag, or other means of identification made or used under this Act, or makes any false entry upon such warrant or any false statement in any applica- tion for the issuance of such warrant, or who uses, sells, lends, or has in his possession any such altered, forged, or counterfeited war- rant, stamp, tag, or other means of identification, or who makes, uses, sells, or has in his possession any material in imitation of the