Page:United States Statutes at Large Volume 68A.djvu/742

 702

INTERNAL REVENUE CODE OF 1954

As used in this subsection, the word "vessel" includes every description of watercraft used, or capable of being used, as a means of transportation in water or in water and air; and the word "vehicle" includes every animal and description of carriage or other contrivance used, or capable of being used, as a means of transportation on land or through the air. (d)

K E L E A S E OF SEIZED PROPERTY BY SECRETARY OR H I S D E L E -

GATE.—When any property is seized for violation of part I of subchapter E, it may be released to the claimant or to any intervening party, in the discretion of the Secretary or his delegate, on a bond given and approved. SEC. 5689. PENALTY AND FORFEITURE FOR TAMPERING WITH A STAMP MACHINE.

Whoever manufactures, procures, possesses, uses, or tampers with a tax-stamp machine which may be required under section 5061(b) with intent to evade the internal revenue tax imposed upon alcohol, distilled spirits, rectified spirits, wines and beer, and whoever, with intent to defraud, makes, alters, simulates, or counterfeits any stamp of the character imprinted by such stamp machines, or who procures, possesses, uses, or sells any forged, altered, counterfeited, or simulated tax stamp, or any plate, die, or device intended for use in forging, altering, counterfeiting, or simulating any such stamps, shall pay a penalty of $5,000, and shall be fined not more than $10,000 or imprisoned not more than 5 years, or both, and any machine, device, equipment, or materials used in violation of this section shall be forfeited to the United States and after condemnation shall be destroyed. B u t this provision shall not exclude any other penalty or forfeiture provided by law. SEC. 5690. DEFINITION OF THE TERM "PERSON".

The term "person", as used in this subchapter, includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. PART V—PENALTIES AND FORFEITURES APPLICABLE TO OCCUPATIONAL TAXES Sec. 5691. Penalties and forfeitures for nonpayment of special taxes relating to liquors. Sec. 5692. Penalty relating to records of retail liquor dealers. Sec. 5693. Penalties relating to posting of special tax stamps. SEC. 5691. PENALTIES AND FORFEITURES FOR NONPAYMENT OF SPECIAL TAXES RELATING TO LIQUORS.

Any person who shall carry on the business of a brewer, rectifier, wholesale dealer in liquors, retail dealer in liquors, wholesale dealer in beer, retail dealer in beer, or manufacturer of stills, and willfully fails to pay the special tax as required by law, shall, for every such offense, be fined not more than $5,000, and imprisoned not more than 2 years. All distilled spirits or wines, and all stills or other apparatus, fit or intended to be used for the distillation or rectification of spirits, or for the compounding of liquors, owned by such person, wherever found, and all distilled spirits or wines and personal § 5688(c)

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