Page:United States Statutes at Large Volume 53 Part 1.djvu/317

 LIQUOR 307 neglect or refuse to do or cause to be done any of the things required by law in the carrying on or conducting of his business, or shall do anything by this title prohibited, if there be no specific penalty or punishment imposed by any other section of this title for the neglect- ing, omitting or refusing to do, or for the doing or causing to be done the thing required or prohibited, he shall pay a penalty of $1,000; and all distilled spirits or liquors owned by him or in which he has any interest as owner, shall be forfeited to the United States. (h) CRosS REFERENCES. - For penalties and forfeitures relating to the following offenses, see the sections enumerated below: (1) Removal or transportation under improper brands, section 3173 (a). (2) Possession with intent to sell in fraud of law or to evade tax, section 3320. (3) Removal or concealment with intent to defraud the revenue, section 3321. (4) Forfeiture of packages containing forfeited goods, section 3322. (5) Provisions relating to emptied stamped packages, section 3323. (6) Sales to evade tax, section 3324. (7) False statements to purchasers regarding tax, section 3325. (8) Fraudulently claiming drawback, section 3326. (9) Fraudulent bonds, permits, and entries, section 3793 (a). (10) Fraudulent returns, affidavits, and claims, section 3793 (b). (11) Refusal to permit entry or examination, section 3601 (b). (12) Forcibly obstructing officers, section 3601 (c) (1). (13) Forcibly rescuing property, section 3601 (c) (2). (14) Failure to file return, section 3612 (d) (1). (15) False or fraudulent return, section 3612 (d) (2). (16) Other offenses, section 3793 (c). SEC. 2807. DISPOSAL OF FORFEITED EQUIPMENT AND MATERIAL FOR DISTILLING. All boilers, stills, or other vessels, tools and implements, used in distilling or rectifying, and forfeited under any of the provisions of this chapter, and all condemned material, together with any engine or other machinery connected therewith, and all empty barrels, and all grain or other material suitable for distillation, shall, under the direc- tion of the court in which the forfeiture is recovered, be sold at public auction, and the proceeds thereof, after deducting the expenses of sale, shall be disposed of according to law. SEC. 2808. INSTRUMENTS TO PREVENT AND DETECT FRAUD. (a) POWER OF TrE COMMISSIONER. - For the prevention and detec- tion of frauds by distillers of spirits, the Commissioner may prescribe for use such hydrometers, saccharometers, weighing and gauging in- struments, or other means for ascertaining the quantity, gravity, and producing capacity of any mash, wort, or beer used, or to be used, in the production of distilled spirits, and the strength and quantity of Spirits subject to tax, as he may deem necessary; and he may prescribe rules and regulations to secure a uniform and correct system of inspec- tion, weighing, marking, and gauging of spirits. (b) TRANSFER OF DUTIES.- For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 2809. DEFINITIONS. (a) DISTILLER.-Every person who produces distilled spirits, or who brews or makes mash, wort, or wash, fit for distillation or for the production of spirits, or who, by any process of evaporization, sepa- rates alcoholic spirit from any fermented substance, or who, making or keeping mash, wort, or wash, has also in his possession or use a still, shall be regarded as a distiller. (b) DISrTLLED SPIRITs. - (1) GENERAL DEFINrrION. -Distilled spirits, spirits, alcohol, and alcoholic spirits, within the true intent and meaning of this chapter, is that substance known as ethyl alcohol, hydrated oxide of ethyl, or spirit of wine, which is commonly produced by the fermentation

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