Page:United States Statutes at Large Volume 53 Part 1.djvu/252

 242 CODIFICATION OF INTERNAL REVENUE LAWS SEC. 2172. FRAUDULENT USE OF STAMPS, PENALTY. Every person who- (a) PACKING IN BOXES BEARING FALSE STAMPs. - Packs cigars or cigarettes in any box bearing a false or fraudulent or counterfeit stamp; or (b) AFFIXING FALSE STAMPS.-A ffixes to any box containing cigars or cigarettes a stamp in the similitude or likeness of any stamp required to be used by the laws of the United States, whether the same be a customs or internal revenue stamp; or (c) REMOVAL OF STAMPs. - Removes, or causes to be removed, from any box any stamp denoting the tax on cigars, or cigarettes, with intent to use the same; or (d) REUSE OF STAMPS. - Uses or permits any other person to use any stamp so removed; or (e) TRAFFICKING IN USED STAMPs. -Receives, buys, sells, gives away, or has in his possession any stamp so removed; or (f) OTHER FRAUDULENT UsEs.-Makes any other fraudulent use of any stamp intended for cigars or cigarettes, shall be deemed guilty of a felony, and shall be fined not less than $100 nor more than $1,000, and imprisoned not less than six months nor more than three years. SEC. 2173 UNLAWFUL PURCHASE, RECEIPT, POSSESSION, OR SALE, PENALTIES. (a) CIGARS NOT TAX-PAm.- Every person who buys, receives, or has in his possession any cigars or cigarettes on which the tax to which they are liable has not been paid, shall be deemed guilty of a felony and shall be fined not less than $100 nor more than $1,000, and im- prisoned not less than six months nor more than three years. (b) CIGARS NOT PROPERLY BRANDED OR STAMPED. -Every person who purchases or receives for sale any cigars or cigarettes which have not been branded or stamped according to law, shall be liable to a penalty of $50 for each such offense. SEC. 2174. SALE OF IMPORTED CIGARS IMPROPERLY PACKED AND STAMPED, PENALTY. Every person who sells or offers for sale any imported cigars or cigarettes, or cigars or cigarettes purporting or claimed to have been imported, not put in packages and stamped as provided by this chap- ter, shall be fined not less than $500 nor more than $5,000, and be imprisoned not less than six months nor more than two years. SEC. 2175. ABSENCE OF STAMP, FORFEITURE. In case of the absence of the proper revenue stamp on any box of cigars or cigarettes sold, or offered for sale, or kept for sale, such cigars or cigarettes shall be forfeited to the United States. SEC. 2176. EMPTY BOXES. (a) PENALTIES.- (1) DESTRUCTION OF STAMPs. -Any person who willfully neglects or refuses to destroy, as required in section 2112 (e), the stamps on any empty stamped box which contained cigars or cigarettes, shall, for each such offense, be fined not exceeding $50 and impris- oned not less than ten days nor more than six months. (2) TRAFFICKNG. -Any person who fraudulently gives away or accepts from another, or who sells or buys for packing cigars or cigarettes, any empty stamped box which contained cigars or cigarettes, shall, for each such offense, be fined not exceeding $100 and be imprisoned not more than one year. (3) REFILLING. -Any person who uses for packing cigars or cigarettes any empty stamped box which contained cigars or ciga- rettes, shall, for each such offense, be fined not exceeding $100 and be imprisoned not more than one year.

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