Page:United States Statutes at Large Volume 53 Part 1.djvu/448

 CODIFICATION OF INTERNAL REVENUE LAWS for an attachment against him as for a contempt. It shall be the duty of the judge or commissioner to hear the application, and, if satisfactory proof is made, to issue an attachment, directed to some proper officer, for the arrest of such person, and upon his being brought before him to proceed to a hearing of the case; and upon such hearing the judge or the United States commissioner shall have power to make such order as he shall deem proper not inconsistent with the law for the punishment of contempts, to enforce obedience to the requirements of the summons and to punish such person for his default or disobedience. SEC 3616. PENALTIES. Whenever any person- (a) FALSE RETURNS. -Delivers or discloses to the collector or dep- uty any false or fraudulent list, return, account, or statement, with intent to defeat or evade the valuation, enumeration, or assessment intended to be made; or, (b) NEGLECT TO OBEY SUMMONs. -Being duly summoned to appear to testify, or to appear and produce books as required under section 3615, neglects to appear or to produce said books- he shall be fined not exceeding $1,000, or be imprisoned not exceed- ing one year, or both, at the discretion of the court, with costs of prosecution. (c) Coss REFERENCE. - For additions to tax in case of fraud or of failure to file returns, see section 3612 (d). SEC. 3617. PENALTIES AND AWARDS TO INFORMERS WITH RESPECT TO ILLEGALLY PRODUCED PETROLEUM. (a) FAILURE TO FILE RETURN. -Any person liable for tax on any income from illegally produced petroleum, who willfully fails to make return showing such income within the time prescribed by law shall, in addition to all other penalties prescribed by law, be liable to a civil penalty of $500 plus $50 for each day during which such failure continues. (b) REWARD FOR INFORMATION.- Any person not an officer or employee of the United States who furnishes to the Commissioner or any collector original information leading to the recovery from any other person of any penalty under this section may be awarded and paid by the Commissioner a compensation of one-half the pen- alty so recovered, as determined by the Commissioner. (c) INCOME DEFINED.-As used in this section, the term "income from illegally produced petroleum" means any income (not shown on a return made within the time prescribed by law) arising out of any sale or purchase of crude petroleum withdrawn from the ground subsequent to January 1, 1932, in violation of any State or Federal law (not including illegal withdrawal the penalties for which have been mitigated or satisfied in pursuance of law prior to May 10, 1934), or arising out of any fee derived from acting as agent for any seller or purchaser in connection with a sale or purchase of such petroleum or products thereof, or any amount illegally received by any person charged with the enforcement of law with respect to such petroleum or products thereof. SUBCHAPTER C-MISCELLANEOUS PROVISIONS SEC. 3630. CLASSIFICATION OF AND TIME FOR TAKING LISTS OR RETURNS. Lists or returns shall, where not otherwise specially provided for, be taken with reference to the day fixed for that purpose by this title; and where taxes accrue at other and different times, the list shall be taken with reference to the time when said taxes become due, and shall be denominated annual, monthly, and special lists or returns. 440

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