Page:United States Statutes at Large Volume 53 Part 1.djvu/332

 CODIFICATION OF INTERNAL REVENUE LAWS two years thereafter, and whenever required shall be produced for the inspection of any revenue officer. (c) PENALTY AND FORFEIrUBE. - (1) OMmING ENTRIES OR MAKING FALSE ENTiIIES.- Whenever any false entry is made in, or any entry required to be made is omitted from, either of the said books mentioned in the two pre- ceding subsections, with intent to defraud or to conceal from the revenue officers any fact or particular required to be stated and entered in either of said books, or to mislead in reference thereto; or any distiller as aforesaid omits or refuses to provide either of said books, or cancels, obliterates, or destroys any part of either of such books, or any entry therein, with intent to defraud, or permits the same to be done, or such books, or either of them, are not produced when required by any revenue officer, the dis- tillery, distilling apparatus, and the lot or tract of land on which it stands, and all personal property on said premises used in the business there carried on, shall be forfeited to the United States. And every person who makes such false entry, or omits to make any entry hereinbefore required to be made, with intent aforesaid, or who causes or procures the same to be done, or fraudulently cancels obliterates, or destroys any part of said books, or any entry therein or willfully fails to produce such books, or either of them, shall be fined not less than $500, nor more than $5,000, and imprisoned not less than six months, nor more than two years. (2) TRANSFER OF DUTIES.- For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 2842. PENALTY FOR USING FALSE WEIGHTS AND MEASURES. Every person who knowingly uses any false weights or measures in ascertaining, weighing, or measuring the quantities of grain, meal, or vegetable materials, molasses, beer, or other substances to be used for distillation, shall be fined not less than $500 nor more than $5,000, and imprisoned not less than one year nor more than three years. SEC. 2843. PENALTY FOR USING UNREGISTERED MATERIALS. Any person who uses any molasses beer, or other substance whether fermented on the premises or elsewhere, for the purpose of producing spirits, before an account of the same is registeredin the proper book provided for that purpose, shall forfeit and pay the sum of $1,000 for each offense so committed. SEC. 2844. MONTHLY PRODUCTION RETURN OF DISTILLER. (a) REQUREMENT.-On the 1st day of each month, or within five days thereafter, every distiller shall render to the collector of the district an account in duplicate, taken from his books, stating the quantity and kind of materials used for the production of spirits each day, and the number of wine gallons and of proof gallons of spirits produced and placed in warehouse. And the distiller or the principal manager of the distillery shall make and subscribe the following oath, to be attached to said return: "I, -, distiller (or principal manager, as the case may be) of the distillery at , do solemnly swear that, since the date of the last return of the business of said distillery, dated - day of- to dayof- , both inclusive, there was produced in said distillery, and withdrawn and placed in warehouse, the num- ber of wine gallons and proof gallons of spirits; and there were actually mashed and used in said distillery, and consumed in the production of spirits therein, the several quantities of grain, sugar molasses, and other materials respectively hereinbefore specified, and no more." One of the said duplicate returns shall be transmitted by the col- lector to the Commissioner. 322

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