Page:United States Statutes at Large Volume 68A.djvu/739

 CH. 51—DISTILLED SPIRITS, WINES, AND BEER

699

SEC. 5683. PENALTY AND FORFEITURE FOR REMOVAL OF LIQUORS OR WINES UNDER IMPROPER BRANDS.

Whenever any person ships, transports, or removes any spirituous liquors or beer or wines, under any other than the proper name or brand known to the trade as designating the kind and quality of the contents of the casks or packages containing the same, or causes such act to be done, he shall forfeit such liquors or beer or wines, and casks or packages, and be subject to pay a fine of $500. SEC. 5684. PENALTIES RELATING TO THE PAYMENT AND COLLECTION OF LIQUOR TAXES.

(a) Any person required to pay, or to collect, account for and pay over any tax on distilied spirits, wines, or beer, or required by law or regulations made under authority thereof to make a return or supply any information for the purposes of the computation, assessment or collection of any such tax, who fails to pay, collect, or truly account for and pay over any such tax, make any such return or supply any such information at the time or times required by law or regulation shall in addition to other penalties provided by law be subject to a penalty of not more than $1,000. (b) Any person who willfully refuses to pay, collect, or truly account for and pay over any such tax, make such return or supply such information at the time or times required by law or regulation, or who willfully attempts in any manner to evade such tax shall be guilty of a misdemeanor and in addition to other penalties provided by law shall be fined not more than $10,000, or imprisoned not more than 1 year, or both, together with the costs of prosecution. (c) Any person who willfully refuses to pay, collect, or truly account for and pay over any such tax shall in addition to other penalties provided by law be liable to a penalty of the amount of the tax evaded, or not paid, collected, or accounted for and paid over, to be assessed and collected in the same manner as taxes are assessed and collected: Provided, however, That no penalty shall be assessed under this subsection for any offense for which a penalty may be assessed under authority of section 5628, or 5661, or 6651 (a), or 6653 (b), or for any offense for which a penalty has been recovered under section 5646. SEC. 5685. PENALTY AND FORFEITURE RELATING TO POSSESSION OF DEVICES FOR EMITTING GAS, SMOKE, ETC., EXPLOSIVES AND FIREARMS, WHEN VIOLATING LIQUOR LAWS. (a) PENALTY FOR POSSESSION OF D E VI C E S FOR EMITTING G A S, SMOKE, ETC.—Whoever, when violating any law of the United States,

or of any Territory or possession of the United States, or of the District of Columbia, in regard to the manufacture, taxation, or transportation of or traffic in distilled spirits, wines, or beer, or when aiding in any such violation, has in his possession or in his control any device capable of causing emission of smoke, gas, or fumes, and which may be used for the purpose of hindering, delaying, or preventing pursuit or capture, any explosive, or any firearm (as defined in section 5848), except a machine gun, or a shotgun or rifle having a barrel or barrels less than 18 inches in length, shall be fined not more than $5,000 or imprisoned not more than 10 years, or both, and all persons engaged in any such violation or in aiding in any such violation § 5685(a)

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