Page:United States Statutes at Large Volume 53 Part 1.djvu/246

 CODIFICATION OF INTERNAL REVENUE LAWS shall for each such offense, be fined not less than $100 nor more than $500, or imprisoned not less than six months nor more than one year, or both, at the discretion of the court. SEC. 2153. PEDDLER'S CERTIFICATE, REFUSAL TO PERMIT INSPEC- TION, PENALTY. Refusal or failure to produce for inspection the collector's certifi- cate for peddlers, when demanded by any internal revenue agent, shall subject the party guilty thereof to a fine of not more than $500 and to imprisonment not more than twelve months. SEC. 2154. PEDDLERS, FORFEITURES RELATING TO. (a) OrTENSES MENTIONED IN SECTION 2152.-Any collector or deputy collector finding any person peddling tobacco, snuff, cigars, or cigarettes, in the act of offending as to any of the offenses men- tioned in section 2152, may seize the horse or horses, mule or mules, wagon and contents, or pack, bundle, or basket, of any such person; and the collector shall thereupon proceed upon such seizure as pro- vided in subsection fb). (b) REFrUAL TO PERMrr INSPECTION OF CERTIFICATE.- W henever any peddler refuses to exhibit the collector's certificate for peddlers on demand of any officer of internal revenue, said officer may seize the horse or mule, wagon, and contents, or pack, bundle, or basket, of any person so refusing; and the collector of the district in which the seizure occurs may, on ten days' notice, published in any news- paper in the district, or served personally on the peddler, or at his dwelling house, require such peddler to show cause, if any he has, why the horses or mules, wagons, and contents, pack, bundle, or basket so seized shall not be forfeited. In case no sufficient cause is shown, proceedings for the forfeiture of the property seized shall be taken under the general provisions of the internal revenue laws relating to forfeitures. SEC. 2155. RELANDING UNLAWFULLY WHEN SHIPPED FOR EXPORT, PENALTY AND FORFEITURE. (a) PENAIrr. -Every person who, with the intent to defraud the revenue laws of the United States, relands or causes to be relanded, within the jurisdiction of the United States, any manufactured to- bacco, snuff, cigars, or cigarettes, which have been shipped for expor- tation under the provisions of section 2135, without properly entering such tobacco, snuff, cigars, or cigarettes at a customhouse, and paying the proper customs and internal revenue tax thereon, or who receives such relanded tobacco, snuff, cigars, or cigarettes, and every person who aids or abets in such relanding or receiving such tobacco, snuff, cigars, or cigarettes shall, on conviction, be fined not exceeding $5,000, or imprisoned not more than three years; and (b) FoirzrruIE.- Al l tobacco, snuff, cigars, cigarettes so relanded shall be forfeited to the United States. SEC 2156. INFORMATION, RETURNS, AND PAYMENT OF TAX, VIOLA- TIONS RELATING TO; PENALTIES (a) Any person required under this chapter to pay any tax or required by law or regulations made under authority thereof to make a return, keep any records, or supply any information, for the purposes of the computation, assessment, or collection of any tax imposed by this chapter who willfully fails to pay such tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law be guilty of a misdemeanor and, upon conviction thereof, be fined not more than $10,000, or impris- oned for not more than one year, or both, together with the costs of prosecution. b) Any person required under this chapter to collect, account for and pay over any tax imposed by this chapter, who willfully fails 236

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