Page:United States Statutes at Large Volume 53 Part 1.djvu/341

 imitation stamp or other engraved, printed, stamped, or photo- graphed label, device, or token, whether the same be designed as a trade mark, caution notice, caution, or otherwise, and which shall be in the similitude or likeness of, or shall have the resemblance or gen- eral appearance of, any internal revenue stamp required by law to be affixed to or upon any cask or package containing distilled spirits, he shall, for each offense, be liable to a penalty of $100, and, on con- viction, shall be fined not more than $1,000, and imprisoned not more than three years, and the cask or package with its contents shall be forfeited to the United States. SEC. 2870. PROHIBITED HOURS FOR REMOVAL OF SPIRITS. No person shall remove any distilled spirits at any other time than after sun-rising and before sun-setting in any cask or package con- taining more than ten gallons from any premises or building in which the same may have been distilled, redistilled, rectified, com- pounded, manufactured, or stored; and every person who violates this provision shall be liable to a penalty of $100 for each cask, barrel, or package of spirits so removed; and said spirits, together with any vessel containing the same, and any horse, cart, boat, or other con- veyance used in the removal thereof, shall be forfeited to the United States. SEC. 2871. REGULATION OF TRAFFIC IN CONTAINERS OF DISTILLED SPIRITS. Whenever in his judgment such action is necessary to protect the revenue, the Secretary is authorized, by the regulations prescribed by him, and permits issued thereunder if required by him (1) to regulate the size, branding, marking, sale, resale possession, use, and re-use of containers (of a capacity of less than five wine-gallons) designed or intended for use for the sale at retail of distilled spirits (within the meaning of such term as it is used in section 2803) for other than industrial use, and (2) to require, of persons manufacturing, dealing in, or using any such containers, the submission to such inspection, the keeping of such records, and the filing of such reports as may be deemed by him reasonably necessary in connection therewith. Who- ever willfully violates the provisions of any regulation prescribed, or the terms or conditions of any permit issued, pursuant to the au- thorization contained in this section, and any officer, director, or agent of any corporation who knowingly participates in such viola- tion, shall, upon conviction, be fined not more than $1,000 or be imprisoned for not more than two years, or both; and, notwithstand- ing any criminal conviction, the containers involved in such violation shall be forfeited to the United States, and may be seized and con- demned by like proceedings as those provided by law for forfeitures, seizures, and condemnations for violations of the internal-revenue laws, and any such containers so seized and condemned shall be de- stroyed and not sold. Any requirements imposed under this section shall be in addition to any other requirements imposed by, or pur- suant to, law, and shall apply as well to persons not liable for tax under the internal-revenue laws as to persons so liable. Part III-Internal Revenue Bonded Warehouses SEC. 2872. ESTABLISHMENT AND CONTROL. The Commissioner is authorized, in his discretion, and upon the execution of such bonds as he may prescribe, to establish ware- houses, to be known and designated as internal revenue bonded warehouses, to be used exclusively for the storage of spirits distilled at a registered distillery, each of which warehouses shall be in charge of a storekeeper-gauger. Every such warehouse shall be under the control of the District Supervisor of the Alcohol Tax Unit district in which such warehouse is located, and shall be in the joint custody of the storekeeper-gauger and proprietor thereof, and kept securely LIQUOR 331

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