Page:United States Statutes at Large Volume 68A.djvu/733

 CH. 51—DISTILLED SPIRITS, WINES, AND BEER

693

during the transportation and before the exportation of any such spirits, open or cause to be opened any case or bottle containing such spirits, or who shall willfully remove, change, or deface any stamp, brand, label, or seal affixed to any such case or to any bottle contained therein, shall for each such offense be fined not more than $1,000, and imprisoned not more than 2 years, in the discretion of the court, and such spirits shall be forfeited to the United States. SEC. 5644. PENALTY FOR COUNTERFEITING BOTTLED IN BOND STAMPS. Every person who, with intent to defraud, falsely makes, forges, alters, or counterfeits any stamp made or used under any provision of sections 5008(a) and 5243 or who uses, sells, or has in his possession any such forged, altered, or counterfeited stamp, or any plate or die used or which may be used in the manufacture thereof, or who shall make, use, sell, or have in his possession any paper in imitation of the paper used in the manufacture of any stamp required by siich sections, shall on conviction be punished by a fine of not more than $1,000, or by imprisonment at hard labor not more than 5 years, or both. SEC. 5645. PENALTY FOR UNLAWFUL AFFIXING, CANCELLING, OR ISSUE OF STAMPS BY OFFICE. Whenever any revenue officer affixes or cancels, or causes or permits to be affixed or canceled, any stamp relating to distilled spirits provided for by law, in any other manner or in any other place, or issues the same to any other person than as provided by law, or by regulation made in pursuance thereof, or knowingly affixes, or permits to be affixed, any such stamp to any cask or package of spirits of which the whole or any part has been distilled, rectified, compounded, renioved, or sold, in violation of law, or which has in any manner escaped payment of tax due thereon, he shall, for every such offense, be fined not more than $3,000, and imprisoned not more than 3 years. SEC. 5646. PENALTY FOR EVASION OF DISTILLED SPIRITS TAX. Whenever any person evades, or attempts to evade, the payment of the tax on any distilled spirits, in any manner whatever, he shall forfeit and pay double the amount of the tax so evaded or attempted to be evaded. SEC. 5647. PENALTY AND FORFEITURE FOR UNLAWFUL USE OR CONCEALMENT OF DENATURED ALCOHOL. Any person who withdraws alcohol free of tax under the provisions of section 5331(a) and regulations made m pursuance thereof, and who removes or conceals same, or is concerned in removing, depositing, or concealing same for the purpose of preventing the same from being denatured under governmental supervision, and any person who uses alcohol withdrawn from bond under the provisions of said section for manufacturing any beverage or liquid medicinal preparation, or laiowingly sells any beverage or liquid medicinal preparation made in whole or in part from such alcohol, or knowingly violates any of the provisions of section 5331(a) or 5332, or (except as provided in section 5332) who shall recover or attempt to recover by redistillation or by any other process or means, any alcohol rendered unfit for beverage or liquid medicinal purposes under the provisions of section 5331 (a), or who knowingly uses, sells, conceals, or otherwise disposes of alcohol so recovered or redistilled, shall on conviction of each §5647

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