Page:United States Statutes at Large Volume 68A.djvu/30

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INTERNAL REVENUE CODE OF 1954

C H A P T E R 5 1. Distilled Spirits, Wines, and Beer—Continued • .., SUBCHAPTER J. Penalties, seizures, and forfeitures relating to l i q u o r s — Continued Part I. Penalty, seizure, and forfeiture, etc.—Continued Sec. 5642. Penalties for transporting, possessing, etc., distilled spirits in u n s t a m p e d containers, or Pago counterfeiting of s t a m p s, etc 692 Sec. 5643. Penalty and forfeiture for reuse of s t a m p s or bottles, t a m p e r i n g and unlawful r e m o val. _ 692 Sec. 5644. P e n a l t y for counterfeiting bottled in bond stamps 693 Sec. 5645. P e n a l t y for unlawful affixing, cancelling, or issue of s t a m p s by officer 693 Sec. 5646. P e n a l t y for evasion of distilled spirits tax 693 Sec. 5647. Penalty and forfeiture for unlawful use or concealment of d e n a t u r e d alcohol 693 Sec. 5648. P e n a l t y and forfeiture for fraudulent claims for export drawback or unlawful r e l and i n g. 694 Sec. 5649. Burden of proof in case of seizure of s p i r i t s. _ 694 Sec. 5650. P e n a l t y and forfeiture for operating distillery after giving notice of suspension 695 Part II. P e n a l t y and forfeiture provisions applicable to wine and wine production. Sec. 5661. P e n a l t y and forfeiture for violation of laws and regulations relating to wine 695 Sec. 5662. P e n a l t y for alteration of wine labels ^..^ 695 Sec. 5663. Cross reference 695 Part III. P e n a l t y, seizure, and forfeiture provisions applicable to beer and brewing. Sec. 5671. P e n a l t y and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements 696 Sec. 5672. P e n a l t y for failure of brewer to comply with requirements and to keep records and file returns 696 Sec. 5673. Forfeiture for flagrant and willful removal of beer without tax payment 696 Sec. 5674. P e n a l t y for unlawful removal of beer 696 Sec. 5675. P e n a l t y for intentional removal or defacement of brewer's m a r k s and b r and s .__ 696 Sec. 5676. Penalties relating to beer s t a m p s 697 Part IV. P e n a l t y, seizure, and forfeiture provisions common to liquors. Sec. 5681. P e n a l t y and forfeiture for failure to post or unlawfully posting signs of distillers, rectifiers or wholesale liquor dealers 698 Sec. 5682. P e n a l t y for breaking locks or gaining access. 698 Sec. 5683. P e n a l t y and forfeiture for removal of liquors or wines under improper b r and s __.__ 699 Sec. 5684. Penalties relating to the payment and collection of liquor taxes -___ 699 Sec. 5685. P e n a l t y and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws 699 Sec. 5686. Miscellaneous penalties 700 Sec. 5687. Penalties and forfeitures applicable to distillers, rectifiers and wholesale liquor dealersforofifenses not specifically c o v e r e d. 700 Sec. 5688. Disposition and release of seized property.. 701 Sec. 5689. P e n a l t y and forfeiture for t a m p e r i n g with a s t a m p machine 702 Sec. 5690. Definition of the term " p e r s o n " 702 Part V. Penalties and forfeitures applicable to occupational taxes. Sec. 5691. Penalties and forfeitures for n o n payment of special taxes relating to liquors 702 Sec. 5692. P e n a l t y relating to records of retail liquor dealers 703 Sec. 5693. Penalties relating to posting of special tax stamps 703

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