Page:United States Statutes at Large Volume 68A.djvu/757

 CH. 52

TOBACCO AND MANUFACTURES

717

Subchapter G—Fines, Penalties, and Forfeitures 'V

Sec. 5761. Civil penalties. Sec. 5762. Criminal penalties. Sec. 5763. Forfeitures. SEC. 5761. CIVIL PENALTIES. (a) OMITTING THINGS EEQUIRED OR DOING THINGS FORBIDDEN.—

Whoever willfully omits, neglects, or refuses to comply with any duty imposed upon him by this chapter, or to do, or cause to be done, any of the things required by this chapter, or does anything prohibited by this chapter, shall, in addition to any other penalty provided in this title, be liable to a penalty of $1,000, to be recovered, with costs of suit, in a civil action, except where a penalty under subsection (b) of this section or under section 6651, 6652, or 6653 may be collected from such person by assessment. (b) WILLFULLY FAILING TO P A Y TAX.—Whoever willfully omits, neglects, or refuses to pay any tax imposed by this chapter, or attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to any other penalty provided in this title, be liable to a penalty of the amount of tax evaded, or not paid, which penalty shall be added to the tax and assessed and collected at the same time, in the same manner, and as a part of the tax. (c) FAILING TO P A Y TAX.—Whoever fails to pay tax at the time prescribed shall, in addition to any other penalty provided in this title, be liable to a penalty of 5 percent of the tax due b u t unpaid, together with interest at the rate of 6 percent per annum upon such tax from the time the tax became due; but no interest for a fraction of a month shall be demanded. The penalties provided in this subsection shall be added to the tax and assessed and collected at the same time, in the same manner, and as a part of the tax. SEC. 5762. CRIMINAL PENALTIES.

(a) Whoever, with intent to defraud the United States— t

(1) ENGAGING IN BUSINESS UNLAWFULLY.—Engages in business

/ as a manufacturer of articles or dealer in tobacco materials without • filing the bond and obtaining the permit required by this chapter or 3 . regulations thereunder; or i

(2) FAILING TO FURNISH INFORMATION OR FURNISHING FALSE

1 INFORMATION.—Fails to keep or make any record, return, report, inventory, or statement, or keeps or makes any false or fraudulent (, record, return, report, inventory, or statement, required by this . chapter or regulations thereunder; or (3) KEFUSING TO PAY OR EVADING TAX.—Refuses to pay any tax

imposed by this chapter, or attempts in any manner to evade or . defeat the tax or the payment thereof; or (4) REMOVING ARTICLES UNLAWFULLY.—Removes any articles

t subject to tax under this chapter, contrary to this chapter or regulations thereunder; or § 5762(a)(4)

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