Page:United States Statutes at Large Volume 68A.djvu/700

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INTERNAL REVENUE CODE OF 1954

SEC. 5315. COMPLIANCE WITH COURT SUBPOENA AS TO TESTIFYING OR PRODUCING RECORDS.

No person shall be excused, on the ground that it may tend to incriminate him or subject him to a penalty or forfeiture, from attending and testifying, or producing books, papers, documents, and other evidence in obedience to a subpoena of any court in any suit or proceeding based on or growing out of any alleged violation of this part or section 5686; but no natural person shall be prosecuted or subjected to any penalty or forfeiture for or on account of any transaction, matter, or thing as to which, in obedience to a subpoena and under oath, he may so testify or produce evidence, but no person shall be exempt from prosecution and punishment for perjury committed in so testifying. SEC. 5316. FORM OF AFFIDAVIT, INFORMATION, OR INDICTMENT.

In any affidavit, information, or indictment for the violation of this subchapter, or of section 5686, separate offenses may be united in separate counts, and the defendant may be tried on all such offenses a t one trial and the penalty for all offenses may be imposed. I t shall not be necessary in any affidavit, information, or indictment to give the name of the purchaser or to include any defensive negative averments, but it shall be sufficient to state that the act complained of was then and there prohibited and unlawful, but this provision shall not preclude the trial court from directing the furnishing to the defendant of a bill of particulars when it deems it proper to do so. SEC. 5317. APPLICABILITY OF OTHER LAWS. (a) INTERNAL R E V E N U E LAWS.—All administrative provisions of

internal revenue law, including those relating to assessment, collection, abatement, and refund of taxes and penalties, and the seizure and forfeiture of property, shall apply to this part and section 5686 insofar as they are not inconsistent with the provisions thereof. (b) FEDERAL TRADE COMMISSION ACT.—The provisions, including penalties, of sections 9 and 10 of the Federal Trade Commission Act (U.S.C. title 15, secs. 49, 50), as now or hereafter amended, shall apply to the jurisdiction, powers, and duties of the Secretary under this part, and section 5686, and to any person (whether or not a corporation) subject to the provisions of this part or section 5686. SEC. 5318. APPLICATION OF PART TO PUERTO ISLANDS.

RICO AND VIRGIN

This part, sections 5001(a)(6), (8), and (b), 5004 (b), 5005 (c), 5007 (d), 5011 (c), 5686, and 7302, the penalties of special application thereto, and all provisions of the internal revenue laws relating to the enforcement thereof shall extend and apply to Puerto Rico and the Virgin Islands. The respective insular governments shall advance to the Treasury of the United States such funds as may be required from time to time by the Secretary or his delegate for the purpose of defraying all expenses incurred by the Treasury Department in connection with the enforcement in Puerto Rico and the Virgin Islands of this part, sections 5001(a)(6), (8), and (b), 5004 (b), 5005 (c), 5007 (d), 5011 (c), 5686, and 7302, and regulations promulgated thereunder. The funds so advanced shall be deposited in a separate trust fund in the Treasury of the United States and shall be available to the Treasury Department for the purposes of this section. §5315

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