Page:United States Statutes at Large Volume 68A.djvu/726

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INTERNAL REVENUE CODE OF 1954

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any vessel, vehicle or aircraft used in the removal thereof, shall be forfeited to the United States. SEC. 5615. PENALTY FOR REFUSAL OR NEGLECT OF DISTILLERS AND RECTIFIERS TO GIVE ASSISTANCE TO OFFICERS. Every distiller or rectifier who, on the demand of any internal revenue officer or agent, neglects or refuses to furnish facilities and give assistance for examination of premises as required by section 5196 (c) shall pay a penalty of $500 for every refusal or neglect so to do, SEC. 5616. PENALTY FOR OBSTRUCTING OR REFUSING TO ADMIT OFFICE TO DISTILLERY PREMISES. Whenever any internal revenue officer, or any person called by him to his aid, is hindered, obstructed, or prevented by any distiller or by any workman, or other person acting for such distiller, or in his employ, from entering into any distillery or building or place which such officer is authorized to enter under section 5196(b); or having demanded admittance and declared his name and office, is not admitted into the distillery or premises by the distiller or other person having charge thereof; or any such officer is by the distiller, or his workman, or any person in his employ, prevented or hindered from, or opposed, or obstructed, or molested in the performance of his duty under the internal revenue laws, in any respect, the distiller shall forfeit a sum of not more than $1,000. SEC. 5617. PENALTY FOR FAILURE TO KEEP DISTILLERY ACCESSIBLE. Every person who violates any of the provisions of section 5196(a) by negligence or refusal, or otherwise, shall pay a penalty of $500. SEC. 5618. PENALTY FOR FAILURE OF DISTILLER TO IDENTIFY FIXED PIPES. Whenever any distiller uses fixed pipes which are not identified as required by section 5173(a), or regulations issued thereunder, he shall forfeit the sum of $1,000. SEC. 5619. PENALTY FOR REFUSAL OR NEGLECT TO DRAW OFF WATER AND CLEAN CONDENSERS OR WORM TANKS. For any refusal or neglect to comply with any provision of section 5196 (e) the distiller shall forfeit a sum of not more than $1,000. SEC. 5620. PENALTY AND FORFEITURE FOR FALSE OR OMITTED ENTRIES IN DISTILLER'S BOOKS AND RECORDS. Whenever any false entry is made in, or any entry required to be made is omitted from the records required under section 5197(a)(1) with intent to defraud or to conceal from the revenue officers any fact or particular required to be stated and entered in such records, or to mislead in reference thereto; or any distiller omits or refuses to provide such records, or cancels, obliterates, or destroys any part of such records or any entry therein, with intent to defraud, or permits the same to be done, or willfully refuses to produce such records when required by any revenue officer, the distillery, distilling apparatus, and the lot or tract of land on which it stands, and all personal property on said premises used in the business there carried on, shall be forfeited to the United States. And every person who makes such false entry, or omits to make any entry required to be made, with intent aforesaid, or who causes or procures the same to be done, or fraudulently cancels, obliterates, or destroys any part of said records, §5614

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