Page:United States Statutes at Large Volume 53 Part 1.djvu/382

 CODIFICATION OF INTERNAL REVENUE LAWS tionally makes false entry in said book or in said statement, or know- ingly allows or procures the same to be done, shall- (1) FORFEIruREs.- Forfeit, for every such offense, all the liquors made by him or for him, and all the vessels, utensils, and appa- ratus used in making the same, and (2) PENALTIEs.-Be liable to a penalty of not less than $500 nor more than $1,000, to be recovered with costs of suit, and shall be deemed guilty of a misdemeanor, and be imprisoned for a term not exceeding one year. (b) NEGLECT TO KEEP BooKS OR FURNIsH ACCOUNTrs.-Every brewer who neglects to keep books or refuses to furnish the account and duplicate thereof as provided by law, or refuses to permit the proper officer to examine the books in the manner provided, shall, for every such refusal or neglect, forfeit and pay the sum of $300. (c) FLAGRANT AND WILLFUL REMOVAL OF MALT LIQUORS WrrHOUT TAX PAYMENT. -For flagrant and willful removal of taxable malt liquors for consumption or sale, without payment of tax thereon, all the right, title, and interest of each person, who has knowingly suf- fered or permitted such removal or has connived at the same, in the lands and buildings constituting the brewery premises and bottling house shall be forfeited by a proceeding in rem in the District Court of the United States having ]urisdiction thereof. (d) FRAUD OR NEGLECT IN AFFIXING OR CANCELING STAMPS. -Every brewer who refuses or neglects to affix and cancel, in the manner provided under section 3152 (b), the stamps required by law, or who affixes a false or fraudulent stamp, or knowingly permits the same to be done, shall pay a penalty of $100 for each hogshead, barrel, or keg on which such omission or fraud occurs, and be imprisoned not more than one year. (e) SALE, REMOVAL, OR RECEIPT WITHOUT PROPER STAMP OR PER- IrT.-W henever any brewer, cartman, agent for transportation, or other person, sells, removes, receives, or purchases, or in any way aids in the sale, removal, receipt, or purchase, of any fermented liquor contained in any hogshead, barrel, keg, or other vessel from any brewery or brewery warehouse, upon which the stamp, or permit, in case of removal, required by law, has not been affixed, or on which a false or fraudulent stamp, or permit, in case of removal, is affixed, with knowledge that it is such, or on which a stamp, or permit, in case of removal, once canceled, is used a second time, he shall be fined $100 and imprisoned for not more than one year. (f) WITHDRAWAL FROM IMPROPERLY STAMPED CONTAINERS OR WITH- OUT DESTROYING STAMPS, PENALTY. -Whenever any retail dealer, or other person, withdraws or aids in the withdrawal of any fer- mented liquor from any hogshead, barrel, keg, or other vessel con- taining the same without destroying or defacing the stamp affixed thereon, or withdraws or aids in the withdrawal of any fermented liquor from any hogshead, barrel, keg, or other vessel, upon which the proper stamp has not been affixed or on which a false or fradu- lent stamp is affixed, he shall be fined $100 and imprisoned not more than one year. (g) COUNTERFEaTING STAMPS AND PERMITS AND TRAFFICKING IN UsED STAMPS, PENALTY. -Every person who makes, sells, or uses any false or counterfeit stamp or permit, or die for printing or making stamps or permits, which is in imitation of or purports to be a lawful stamp, permit, or die of the kind before mentioned in this chapter, or who procures the same to be done, and every person who shall remove, or cause to be removed, from any cask or package of fermented liquors, any stamp denoting the tax thereon, with intent to reuse such stamp, or who, with intent to defraud the revenue, knowingly uses, or permits to be used, any stamp removed from another cask or package, or receives, buys, sells, gives away, or has in his possession, any stamp so removed, or makes any fraudu- 372

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