Page:United States Statutes at Large Volume 49 Part 1.djvu/836

 74TH CONGRESS. SESS. I. CH. 641. AUGUST 24, 1935 . more than $1,000 or sentenced to not more than one year's imprison- ment, or both. SEc. 222. Whenever any potato container, to which are affixed tax stamps or tax-exemption stamps, is emptied, it shall be the duty of the person in whose hands the same is to destroy utterly the stamps affixed thereto. Any revenue officer may destroy the tax stamps or ta x-exem ption stamps affix ed to any em ptied potato packa ge. SEC. 223 . Any person who willfully violates any provision of this title, or who willfully fails to pay, when due, any tax imposed under this title, or who, with intent to defraud, falsely makes, forges, orders, : ' or counterfeits any tax stamps or tax-exemption stamps made or used under this title or who uses, sells, or has in his possession any such forged, ordered,' or counterfeited tax stamps or tax-exemption stamps or any plate or die used, or which may be used in the manuf acture there of, or has i n his posses sion a ny tax stamp or tax-exemption stamp which should have been d estroyed as required by this title, or who makes, uses, sells, or has in his possession, any paper in imitation of the paper or other substance used in the manufacture of any such tax stamp or tax-exemption stamp, or who reuses any tax stamp or tax- exemption sta mp required to be destroyed by this title, or who places any potatoes in any package which has been theretofore filled or stamped or other- wise identified under this title without destroying the tax stamps and tax-exemption stamps previously affixed to such package, or who gives away or accepts from another or who sells or buys any emptied package which had been previously filled and stamped or otherwise identified under this title without destroying the tax st amps a nd tax -exemp tion s tamps previo usly a ffixed or at tached to such p ackage, or w ho mak es any false state ment i n any applic ation for tax-exemption stamps under this title, or who has in his pos- session any tax-exemption stamps or tax stamps, obtained by him otherwise than as provided in this title, shall, upon conviction, be punished by a fine not exceeding $1,000 or by imprisonment for not exceeding six months, or both. SEC. 224 . Any person who willfully violates any regulation issued or approved pursuant to this title, for the violation of which a special penalty is not provided by law, shall, upon conviction thereof, be punished by a fine not exceeding $200. SEC. 225. All provisions of law, including penalties, applicable wi th respe ct to th e taxes imposed by secti ons 600 and 800 of the Reve- nue Act of 1926, except section 1121 of the Revenue Act of 1926, and except section 614 of the Revenue Act of 1932, shall, insofar as applicable and not inconsistent with the provisions of this title, be appl icable w ith resp ect to a ll taxes imposed by thi s title. SEc. 226. In order to facilitate the making, of apportionments and the collection of the taxes imposed by this title, every producer who sells potatoes during any allotment year, or who affects a change in the form of potatoes, shall keep such books and records as the Commissioner, wi th the joint approval of the S ecretary of the Treasury and the Secretary of Agriculture, shall by regulations require and such books and records shall be open to inspection by any authorized agent of the Secretary of Agriculture or the Commissioner. SEc. 227. Whenever any potatoes, upon the sale of which a tax is required to be paid, are sold, without the use of the proper stamps, or whenever a change in the form of potatoes upon which a tax is required to be paid occurs, without the payment of such tax, it shall be the duty of the Commissioner, within a period of not more than two years after such sale or change in the form, upon satisfactory ' So in original. 791 Destruc tion of stamp s. Unlawful acts. Default in tax went. Counter feitin g. pay- Possession of stamps which should ha ve been destroyed. Reuse of stamp . Refilling stamped cont ainer . Sal e of stamped con - tainer . False statements . P ena lty provision. Regulations; viola- tion of sion. Provisions of la ws made applicable. Vol. 44, pp.93, 99, 121; U. S. C., pp. 1107, 1110, 1133, 1134 . Vol.47,p.264;U.S. C., p. 1186. Pr odu cer 's bo oks and records ; requir ement . Inspection of. Assessment of unpaid taxes.
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