Page:United States Statutes at Large Volume 68A.djvu/740

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INTERNAL REVENUE CODE OF 1954

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shall be held to be in possession or control of such device, firearm, or explosive. (b) PENALTY FOR POSSESSION OF M A C H I N E G U N, ETC.—Whoever,

when violating any such law, has in his possession or in his control a machine gun, or any shotgun or rifle having a barrel or barrels less than 18 inches in length, shall be punished by imprisonment for not more than 20 years; and all persons engaged in any such violation or in aiding in any such violation shall be held to be in possession and control of such machine gun, shotgun, or rifle. (c) FORFEITURE OF FIREARMS, D E VI C E S, ETC.—Every such firearm or device for emitting gas, smoke, or fumes, and every such explosive, machine gun, shotgun, or rifle, in the possession or control of any person when violating any such law, shall be seized and shall be forfeited and disposed of in the manner provided by section 5862. (d) DEFINITION OF M A C H I N E G U N. — A s used in this section the term "machine g u n " means any weapon which shoots, or is designed to shoot, automatically or semiautomatically, more than one shot, without manual reloading, by a single function of the trigger. SEC. 5686. MISCELLANEOUS PENALTIES. (a) FOR OF F E N S E S AS TO OPERATION OF INDUSTRIAL ALCOHOL OR DENATURING PLANTS OR UNLAWFUL WITHDRAWAL OF TAXABLE

ALCOHOL.—Whoever operates an industrial alcohol plant or a denaturing plant without complying with the provisions of part I of subchapter E and lawful regulations made thereunder, or whoever withdraws or attempts to withdraw or secure tax-free any alcohol subject to tax, or whoever otherwise violates any of the provisions of such part or of regulations lawfully made thereunder, shall be liable to a fine not to exceed $5,000, or to imprisonment for not more than 1 year, or both. I t shall be lawful for the Secretary or his delegate in all cases of second or cognate offense to refuse to issue for a period of 1 year a permit for the manufacture or use of alcohol upon the premises of any person responsible in any degree for the violation. Any person violating the provisions of such part I of subchapter E or of any regulations issued thereunder, for which offense a special penalty is not prescribed, shall be liable to the penalty or penalties prescribed in this subsection. (b) PENALTY FOR HAVING, POSSESSING OR U S I N G L I Q U O R OR PROPERTY INTENDED TO B E U S E D I N VIOLATING PROVISIONS OF T H I S

C H A P T E R. — I t shall be unlawful to have or possess any liquor or property intended for use in violating the provisions of this chapter, or regulations prescribed thereunder, or which has been so used, and every person so having or possessing or using such liquor or property, shall be liable to a fine not to exceed $5,000, or to imprisonment for not more than 1 year, or both. (c) CROSS R E F E R E N C E. —

For seizure and forfeiture of liquor and property had, possessed or used in violation of subsections (a) and (b), see section 7302. SEC. 5687. PENALTIES AND FORFEITURES APPLICABLE TO DISTILLERS, RECTIFIERS AND WHOLESALE LIQUOR DEALERS FOR OFFENSES NOT SPECIFICALLY COVERED.

If any distiller, rectifier, or wholesale liquor dealer, shall knowingly or willfully omit, neglect or refuse to do or cause to be done any of the things required by law in the carrying on or conducting of his § 5685(a)

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