Page:United States Statutes at Large Volume 53 Part 1.djvu/284

 CODIFICATION OF INTERNAL REVENUE LAWS (c) RETrRNs BY REGISTRANTS OF DRUGs RECEIVED.- (1) REQuIRn MENT. -Any person who shall be registered in any internal revenue district under the provisions of section 3221 shall, whenever required so to do by the collector of the district, render to the said collector a true and correct statement or return, verified by affidavit, setting forth the quantity of the aforesaid drugs received by him In said internal revenue district during such period imme- diately preceding the demand of the collector, not exceeding three months, as the said collector may fix and determine; the names of the persons from whom the said drugs were received; the quantity in each instance received from each of such persons, and the date when received. (2) CRoss REFERENCE.- For authority of the Secretary to delegate such powers and duties, see subchapter D. SEC. 2556. INSPECTION AND COPIES OF RETURNS, DUPLICATE ORDER FORMS, AND PRESCRIPTIONS. (a) REQUIREENTS.-T he duplicate order forms and the prescrip- tions required to be preserved under the provisions of section 2554 (c) (2) and (e), and the statements or returns filed in the office of the collector of the district, under the provisions of section 2555 (c), shall be open to inspection by officers, agents, and employees of the Treasury Department duly authorized for that purpose; and such officials of any State or Territory, or of any organized municipality therein, or of the District of Columbia, or any insular possession of the United States, as shall be charged with the enforcement of any law or municipal ordinance regulating the sale, prescribing, dispens- ing, dealing in, or distribution of the aforesaid drugs. Each collector is authorized to furnish, upon written request, certified copies of any of the said statements or returns filed in his office to any of such officials of'any State or Territory or organized municipality therein, or the District of Columbia, or any insular possession of the United States, as shall be entitled to inspect the said statements or returns filed in the office of the said collector, upon the payment of a fee of $1 for each one hundred words or fraction thereof in the copy or copies so requested. (b) CRoss REFERENCE.- For authority of the Secretary to delegate such powers and duties, see subchapter D. SEC. 2557. PENALTIES. (a) UNLAWFUL DISCLOSURE OF INFORMATION ON RErTRNs OR ORDER FORMs. - Any person who shall disclose the information contained in the statements or returns required under subsection (c) of section 2555 or in the duplicate order forms required in subsection (e) of section 2554, except as expressly provided m section 2556, and except for the purpose of enforcing the provisions of this subchapter or part V of subchapter A of chapter 27, or for the purpose of enforcing any law of any State or Territory or the District of Columbia, or any insular possession of the United States, or ordinance of any organized munici- pality therein, regulating the sale, prescribing, dispensing, dealing in, or distribution of the drugs mentioned in section 2550 (a), shall on conviction, be fined or imprisoned as provided by subsection (b) (1). (b) VILATIONs IN GENERAL- (1) Any person who violates or fails to comply with any of the requirements of this subchapter or part V of subchapter A of chap- ter 27, shall, on conviction, be fined not more than $2,000 or be imprisoned not more than five years, or both, in the discretion of the court. (2) Any person required under this subchapter or section 3220 to pay any tax, or required by law or regulations made under authority thereof to make a return, keep any records, or supply any informa- 274

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