Page:United States Statutes at Large Volume 53 Part 1.djvu/316

 CODIFICATION OF INTERNAL REVENUE LAWS (c) CROSS REFERENCES. - (1) MARKS, BRANDS, AND STAMPI.-For other provisions relating to stamping, marking, and branding distilled spirits sold under distraint or judicial process, see section 3725. (2) TBANSFEB OF DuToIB.-For transfer of power and duties of Com- missioner and his agents, see section 3170. SEC. 2806. PENALTIES AND FORFEITURES. (a) CREATION OF FICTrrmOUS PROOF. - (1) PENALTY.- Every person who adds or causes to be added any ingredient or substance to any distilled spirits before the tax is paid thereon, for the purpose of creating a fictitious proof, shall be fined not less than $100 nor more than $1,000 for each cask or package so adulterated, and imprisoned not less than three months nor more than two years; and (2) FoRFErrIRE.- Every such cask or package, with its contents, shall be forfeited to the United States. (b) UNLmAWFU AFFIXING, CANCELING, OR IssUE OF STAMPS Br OFFICER. - (1) PENALTY.-W henever any revenue officer affixes or cancels, or causes or permits to be affixed or canceled, any stamp relating to distilled spirits provided for by law, in any other manner or in any other place, or issues the same to any other person than as provided by law, or by regulation made in pursuance thereof, or knowingly affixes, or permits to be affixed, any such stamp to any cask or package of spirits of which the whole or any part has been distilled, rectified, compounded, removed, or sold, in violation of law, or which has in any manner escaped payment of tax due thereon, he shall, for every such offense, be fined not less than $500 nor more than $3,000, and be imprisoned for not less than six months nor more than three years. (2) TRANSFER OF DUTIES.- For transfer of powers and duties of Commissioner and his agents, see section 3170. (c) FORFEITURE OF TAx-PAID DISTILLED SPIRIT REMAININO ON DISTILLERY PREMISES.- No distilled spirits on which the tax has been paid shall be stored or allowed to remain on any distillery premises, under the penalty of a forfeiture of all spirits so found. (d) FORFErrTRE OF DISTILLED SPIRITS IN UNSTAMPED CASKS OR PACKAGES. -A ll distilled spirits found in any cask or package con- taining five gallons or more, without having thereon each mark and stamp required therefor by law, shall be forfeited to the United States. (e) EVASION OF TAX, PENALTY. -Whenever any person evades, or attempts to evade, the payment of the tax on any distilled spirits, in any manner whatever, he shall forfeit and pay double the amount of the tax so evaded or attempted to be evaded. (f) TAX FRAUD BY DISTIILER. -Whenever any person engaged in carrying on the business of a distiller defrauds or attempts to defraud the United States of the tax on the spirits distilled by him, or of any part thereof, he- (1) FoRFEIrRE. - Shall forfeit the distillery and distilling ap- paratus used by him, and all distilled spirits and all raw materials for the production of distilled spirits found in the distillery and on the distillery premises, and- (2) PENALTY. -Shall be fined not less than $500 nor more than $5,000, and be imprisoned not less than six months nor more than three years. No discontinuance or nolle prosequi of any prosecution under this subsection shall be allowed without the permission in writing of the Attorney General. (g) OFFENSES NOT SPECIFICALLY CovERED. -If any distiller, recti- fier, or wholesale liquor dealer, shall knowingly or willfully omit, 306

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