Page:United States Statutes at Large Volume 68A.djvu/738

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INTERNAL REVENUE CODE OF 19 54

regulations issued thereunder to be placed on containers of beer, other than in the manner and at the time required by law or regulations issued by the Secretary or his delegate, shall be liable to a fine of not more than $500 for each such container from which the stamp, device or label is removed, altered or defaced. PART IV—PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS Sec. 5681. Penalty and forfeiture for failure to post or unlawfully posting signs of distillers, rectifiers or wholesale liquor dealers. Sec. 5682. Penalty for breaking locks or gaining access. Sec. 5683. Penalty and forfeiture for removal of liquors or wines under improper brands. Sec. 5684. Penalties relating to the payment and collection of liquor taxes. Sec. 5685. Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws. Sec. 5686. Miscellaneous penalties. Sec. 5687. Penalties and forfeitures applicable to distillers, rectifiers and wholesale liquor dealers for offenses not specifically covered. Sec. 5688. Disposition and release of seized property. Sec. 5689. Penalty and forfeiture for tampering with a stamp machine. Sec. 5690. Definition of the term "person". SEC. 5681. PENALTY AND FORFEITURE FOR FAILURE TO POST OR UNLAWFULLY POSTING SIGNS OF DISTILLERS, RECTIFIERS OR WHOLESALE LIQUOR DEALERS.

Every person engaged in distilling or rectifying spirits, and every wholesale liquor dealer, who fails or refuses to post the sign required by sections 5116, 5180, or 5274 shall pay a penalty of $500. Every person, other than a rectifier or wholesale liquor dealer who has paid the special tax, or a distiller who has given bond as required by law, who puts up or keeps up the sign required by such sections, or any sign indicatiag that he may lawfully carry on the business of a distiller, rectifier, or wholesale liquor dealer, shall forfeit and pay $1,000, and shall be imprisoned not more than 6 months. Every person who works in &nj distillery, rectifying establishment, or wholesale liquor store, on which no such sign is placed and kept, as required by law, and every person who knowingly receives at, or carries or conveys any distilled spirits to or from, any such distillery, rectifying establishment, warehouse, or store, or who knowingly carries and delivers any grain, molasses, or other raw material to any distillery on which such sign is not placed and kept, shall forfeit all vehicles, aircraft or vessels used in carrying or conveying such property, and shall be fined not more than $1,000, or imprisoned not more than 6 months. SEC. 5682. PENALTY FOR BREAKING LOCKS OR GAINING ACCESS.

Every person who destroys, breaks, injm-es, or tampers with any lock or seal which may be placed on any room, building, tank, vessel or apparatus, by the duly authorized officers of the revenue, or opens said lock, seal, room, building, tank, vessel or apparatus, or in any manner gains access to the contents therein, in the absence of the proper officer, or otherwise than as authorized by law, shall be fined not more than $5,000 and imprisoned not more than 3 years. § 5676(5)

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