Page:United States Statutes at Large Volume 63 Part 1.djvu/662

 624 PUBLIC LAWS-CH. 498-AUG. 23, 1949 [CHAPTER 498] August 23,1949 [H. R. 5114] [Public Law 261] Internal Revenue Code, amendments. 53 Stat. 365. 26 U. S. C. §3150 (b). 53 Stat. 366 . 26U.S. C. §3152. .3 Stat. 370. 2} U. S. C. §3157 (a). [63 STAT. AN ACT To amend the Internal Revenue Code to permit the use of additional means, including stamp machines, for payment of tax on fermented malt liquors, provide for the establishment of brewery bottling house on brewery premises, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 3150 (b) of the Internal Revenue Code is amended by changing the desig- nation of paragraph "(2)" to "(4)" and by the insertion of two new paragraphs designated "(2)" and "(3)" to read as follows: "(2) METHOD OF PAYMENT.- The tax on fermented malt liquor brewed or manufactured and sold, or removed for consumption or sale, within the United States, shall be paid by stamp, under such rules and regulations, permits, bonds, records, and returns, and with the use of such tax-stamp machines or metering or other devices and apparatus, as the Commissioner with the approval of the Secretary shall prescribe. "(3) PENALTIEs. -W hoever manufactures, procures, possesses, uses or tampers with a tax-stamp machine which may be required under this section with intent to evade the internal-revenue tax imposed upon fermented malt liquors, and whoever, with intent to defraud, makes, alters, simulates, or counterfeits any stamp of the character imprinted by such stamp machine, or who pro- cures, possesses, uses, or sells any forged, altered, counterfeited, or simulated tax stamp or any plate, die, or device intended for use in forging, altering, counterfeiting, or simulating any such stamp, or who otherwise violates the provisions of this section, or the regulations issued pursuant thereto, shall pay a penalty of $5,000 and shall be fined not more than $10,000 or be imprisoned not more than five years, or both, and any machine, device, equip- ment, or materials used in violation of this section shall be for- feited to the United States and after condemnation shall be destroyed. But this provision shall not exclude any other penalty or forfeiture provided by law." SEC. 2. Section 3152 of the Internal Revenue Code is amended by striking out subsections (a) and (c) and by relettering subsections "(b)", (d)", (e), (f) ', asd "(g)", ) (b)", '"(c)", "(d)", and "(e)", respectively. SEC. 3. Section 3157 (a) of the Internal Revenue Code is amended to read as follows: "(a) REQUIREMENTs.- Every person who withdraws any fermented malt liquor from any hogshead, barrel, or keg upon which the proper stamp has not been affixed for the purpose of bottling the same, or who carries on or attempts to carry on the business of bottling fermented malt liquor in any brewery or other place in which fermented malt liquor is made, or upon any premises having communication with such brewery, or any warehouse, shall be liable to a fine of $500, and the property used in such bottling or business shall be liable to forfeiture: Provided,however, That this section shall not be construed to prevent the transfer of any unfermented, partially fermented, or fermented malt liquors from any of the vats or tanks in any brewery by way of a pipe line or other conduit to another building or place on the brewery premises for the sole purpose of bottling the same, such pipe line or conduit to be constructed and operated in such manner and with such cisterns, vats, tanks, valves, cocks, faucets, meters, and gages, or other utensils or apparatus, either in the brewery or in the bottling house,

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