Page:United States Statutes at Large Volume 48 Part 1.djvu/343

 73d C ONGRESS. SESS. II. CH.1. JANUARY 11, 1934 . 317 issued by th e Comm ission er of Intern al Reve nue to each Collec tor of Internal Revenue, upon his requisition, in such numbers as may be necessary in his district, and shall be sold by the Collectors to per- sons e ntitle d ther eto up on app licati on ther efor a nd com plianc e with regulations under this title, at a price of 1 cent for each stamp, except that in the case of stamps for containers of less than one half pint the price shall be one quarter of 1 cent for each stamp. When in his _judgment there is no danger to the revenue, and upon the giving of such bonds or other security as he may deem necessary, the Commis- sioner may authorize (1) the sale prior to the effective date of this title of such stamps and (2) the sale of such stamps to importers for stamping containers in the country from which imported. SEC. 204. Every person emptying any container stamped under the Defacing stamp: provisions of this title shall at the time of emptying such container destroy the stamp thereon. SEc. 205 . The Comm issio ner, with the appr oval of th e Sec reta ry Regulations to be of the Treasury, shall prescribe (a) regulations with respect to the prescribed. time and manner of applying for, issuing, affixing, and destroying stamps required by this title, the form and denominations of such stamps, proof that applicants are entitled to such stamps, and the method of acc ountin g for receip ts fro m the s ale of such stamps, and (b) such other regulations as he shall deem necessary for the enforce- ment of t his title. SEC. 206. All distilled spirits found in any container required to Forfeiture of spirits, bear a stamp by this title, which container is not stamped in com- unstamped container, pliance with this title and regulations issued thereunder, shall be j forfeited to the United States. Distilled spirits placed in such Existing stock. containers prior to the effective date of this title shall not be sub- ect to this section u ntil the expiratio n of 10 d ays after the effe ctive date of this title, nor ( when i t is e stablis hed th at app licati on for stamps therefor was made within the proper time) until such stamps are re ceived by th e appl icant. SEc. 207 . Any person who violates any provision of this title, Violations and pen- or who, with intent to defraud, falsely makes, forges, alters, or Counterfeiting, etc., counterfeits any stamp made or used under this title, or who uses, stamps. sells, or has in his possession any such forged, altered, or counter- feited stamp, or any plate or die used or which may be used in the manufacture thereof, or any stamp required to be destroyed by this Reuse or misuse . title, or who make s, uses, sells, or has in h is posses sion any paper in imitation of the paper used in the manufacture of any such stamp, or who reuses any stamp required to be destroyed by this title, or who places any distilled spirits in any bottle which has been filled and stamp ed un der t his title with out destr oying the stam p pre vious ly affixed to such bottle, or who affixes any stamp issued under this title to any container of distilled spirits on which any tax due is unpaid, or who makes any false statement in any application for stamps Ante, P . 316 . under this title, or who has in his possession any such stamps obtaine d by h im oth erwise than as pro vided i n sect ions 2 02 and 203, or who sells or tra nsfers any s uch st amp oth erwise than as pro vided in section 202, shall on conviction be punished by a fine not exceeding $1,000, or by imprisonment at hard labor not exceeding five years, or by both. Any officer authorized to enforce any provisions of law Enforcement. relating to internal revenue stamps is authorized to enforce the provisions of this section and the provisions of section 7 of the vol. 29, p. 62s. Act of March 3, 189 7, rel ating to the bottli ng of distil led sp irits U.S.C.,p.76-. in bond. SEC. 208 . This title shall take effect on the thirtieth day following Effective date oftttle. the date of the enactment of this Act, except that if on or before the twentieth day following the date of the enactment of this Act