Page:United States Statutes at Large Volume 48 Part 1.djvu/630

 604 Furnishing informa- tion upon demand. Accuracy, etc ., re- q uired. Penalty for failing to make return. 73d C ONGRESS. SESS. II. CH. 157. APRIL 2 1, 1934. he shall deem necessary for the enforcement of the taxing provisions of this Act. INFORMATION RETURNS SEC. 13 . (a) All persons, in whatever capacity acting, including producers, ginners, processors of cotton, and common carriers, hav- ing information with respect to cotton produced, may be required to make a return in regard thereto, setting forth the amount of cotton delivered, the name and address of the person who delivered said cotton, the amount of lint cotton produced there- from, and an y othe r and furth er inf ormati on wh ich th e Comm is- sioner, with the approval of the Secretary of the Treasury and the Secretary of Agriculture, shall by regulations prescribe as necessary for the proper administration of the tax. Any person required to make such return shall render a true and accurate return to the Commissioner. (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 or by imprisonment not exceeding one year, or both. Ge neral and penal provisions. Offensessunder Reve- nue Reve- n SEC. 14 . (a) All provisions of law, including penalties, applicable v 44n99. with respect to the taxes imposed by section 800 of the Revenue Act of 1926, shall, insofar as applicable and not inconsistent with the provisions of this Act, be applicable with respect to taxes imposed Lint cotton. by this Act. Transporting, be- (b) Except as may be permitted by regulations prescribed by the bale d tag. County without Commissioner, with the approval of the Secretary of the Treasury, with due regard for the protection of the revenue, no person shall (1) Transpor t, except for storing or w arehousing, un der the pro- visions of section 4 (f) beyond the boundaries of the county where Trading, etc ., in, produced any lint cotton to which a bale tag issued under this Act is without tag. not attached ; or (2) sell, purchase, or open any bale of lint cotton to which a bale tag issued under this Act is not attached. Exporting seed cot- (c) No seed cotton harvested during a crop year with respect to ton to any United S tates poss essio n or to which the tax is in effect shall be exported from the United States a foreign country. or any possession thereof to which this Act applies to any possession of the United States to which this Act does not apply or to any foreign country. Penalties. (d) Any person who willfully violates any provision of this Act, Failing to pay tax. or who willfully fails to pay, when due, any tax imposed under this Act, or who, with intent to defraud, falsely makes, forges, alters, or counterfeits any bale tag or certificate of exemption made or used under this Act, or who uses, sells, or has in his possession any such Counterfeiting, etc. forged, altered, or counterfeited bale tag or certificate of exemption, or any plate or die used, or which may be used in the manufacture thereof, or has in his possession any bale tag which should have been U ndestr oyed t ags. destroyed as required by this Act or who makes, uses, sells, or has Imitating paper, e tc. in his posse ssion any pape r in imitatio n of the pape r used in the manufacture of any such bale tag or certificate of exemption, or who reuses any bale tag required to be destroyed by this Act, or who places any cotton in any bale which has been filled and stamped, tagged, or otherwise identified under this Act, without destroying the bale tag previously affixed to such bale, or who affixes any bale tag issued under this Act to any bale of lint cotton on which any tax False statements. due is unpaid, or who makes any false statement in any application for bale tags or certificates of exemption under this Act, or who has GENERAL AND PENA L PROVIS IONS