Page:United States Statutes at Large Volume 68A.djvu/736

 696

INTERNAL REVENUE CODE OF 1954<1.IfO

PART III—PEN ALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING Sec. 5671. Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements. Sec. 5672. Penalty for failure of brewer to comply with requirements and to keep records and file returns. Sec. 5673. Forfeiture forflagrant and willful removal of beer without is tax payment. Sec. 5674. Penalty for unlawful removal of beer. Sec. 5675. Penalty for intentional removal or defacement of brewer's marks and brands. Sec. 6676. Penalties relating to beer stamps. SEC. 5671. PENALTY AND FORFEITURE FOR EVASION OF BEER TAX AND FRAUDULENT NONCOMPLIANCE WITH REQUIREMENTS.

Whoever evades or attempts to evade any tax imposed by sections 5051 and 5091, or fraudulently neglects or refuses to keep and file true and accurate records and returns as required by section 5415, shall, on conviction, be punished for each such offense by a fine of not exceeding $5,000, or imprisonment for not more than 5 years, or both, and shall forfeit for every such offense all the beer made by him or for him, and all the vessels, utensils, and apparatus used in making the same. SEC. 5672. PENALTY FOR FAILURE OF BREWER TO COMPLY WITH REQUIREMENTS AND TO KEEP RECORDS AND FILE RETURNS. Every brewer who, without intent to defraud, neglects or refuses to keep the records and file the returns required by section 5415, or refuses to permit the proper oflBcer to inspect his records in the manner provided, or violates any of the provisions of subchapter G or regulations issued pursuant thereto shall, on conviction, be punished for each such offense by a fine of not exceeding $1,000, or imprisonment of not more than 1 year, or both. SEC. 5673. FORFEITURE FOR FLAGRANT AND WILLFUL REMOVAL OF BEER WITHOUT TAXPAYMENT. For flagrant and willful removal of taxable beer for consumption or sale, with intent to defraud the United States of the tax thereon, all the right, title, and interest of each person who has knowingly suffered or permitted such removal, or has connived at the same, in the lands and buildings constituting the brewery shall be forfeited by a proceeding in rem in the District Court of the United States having jurisdiction thereof. SEC. 5674. PENALTY FOR UNLAWFUL REMOVAL OF BEER. Any brewer or other person who removes or in any way aids in the removal from any brewery of beer without complying with requirements of section 5055 or regulations issued pursuant thereto shall be fined not more than $1,000, or imprisoned not more than 1 year, or both. SEC. 5675. PENALTY FOR INTENTIONAL REMOVAL OR DEFACEMENT OF BREWER'S MARKS AND BRANDS. Every person other than the owner, or his agent authorized so to do, who intentionally removes or defaces the marks and brands required by section 5412 shall be liable to a penalty of $50 for each barrel or §5671

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