Page:United States Statutes at Large Volume 68A.djvu/696

 656

INTERNAL REVENUE CODE OF 1954

(b) REVOCATION OF P E R M I T. — I f a t any time there shall be filed with the Secretary or his delegate a complaint under oath setting forth facts showing, or if the Secretary or his delegate has reason to believe, that any person who has a permit is not in good faith conforming to the provisions of this chapter, or has violated the terms of such permit, or has made any false statement in the application therefor, or has willfully failed to disclose any information required by regulation to be furnished, or has violated any law of the United States, or of any State, Territory, or possession of the United States, or of the District of Columbia, relating to intoxicating liquor, the Secretary or his delegate shall immediately issue an order citing such person to appear before him on a day named not more than 30 nor less than 15 days from the date of service on such permittee of a copy of the citation, which citation shall be accompanied by a copy of such complaint, or in the event that the proceedings be initiated by the Secretary or his delegate, with a statement of the facts constituting the violation charged, at which time a hearing shall be had unless continued for cause. Such hearing shall be held within the judicial district and within 50 mUes of the place where the offense is alleged to have occurred unless the parties agree on another place. If it be found that such person is not in good faith conforming to the provisions of this chapter or has violated the terms of his permit, or made any false statement in the application therefor, or willfully failed to disclose any information required by regulation to be furnished, or violated any law of the United States relating to intoxicating liquor, or willfully violated any law of any State, Territory, or possession of the United States or of the District of Columbia relating to intoxicating liquor, such permit shall be revoked, and no permit shall be granted to such person within 1 year thereafter. Should the permit be revoked by the Secretary or his delegate, the permittee may have a review of his decision before a court with equity jurisdiction in the manner provided in subsection (c). During the pendency of such action such permit shall be temporarily revoked. (c)

INACCURATE DESCRIPTION OF D E N A T U R E D ARTICLES.—When-

ever the Secretary or his delegate has reason to believe that denatured alcohol, denatured rum, or articles do not correspond with the descriptions and limitation as to such alcohol, rum, or articles provided by law and regulations, he shall cause an analysis of such alcohol, rum, or articles to be made, and if on such analysis the Secretary or his delegate shall find that such alcohol, rum, or articles do not so correspond, he shall give not less than 15 days' notice in writing to the person who is the manufacturer thereof to show cause why such alcohol, rum, or articles should not be dealt with as other distilled spirits, such notice to be served personally or by registered mail, as the Secretary or his delegate may determine, and shall specify the time when, the place where, and the name of the agent or official before whom, such person is required to appear. If the manufacturer of such alcohol, rum, or articles fails to show to the satisfaction of the Secretary or his delegate that the alcohol, rum, or articles manufactured by him correspond to the descriptions and limitations as to such alcohol, rum, or articles provided by law and regulations, his permit to manufacture and sell the same shall be revoked. The manufacturer may by appropriate proceeding in a court with equity jurisdiction have the action § 5304(b)

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