Page:United States Statutes at Large Volume 68A.djvu/897

 CH. 75—CRIMES, OTHER OFFENSES, AND FORFEITURES

857

against the United States under any revenue law, fails to report, in writing, such knowledge or information to the Secretary or his delegate; or (9) who demands, or accepts, or attempts to collect, directly or indirectly as payment or gift, or otherwise, any sum of money or other thing of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of law, except as expressly authorized by law so to do; shall be dismissed from office or discharged from employment and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both. The court may in its discretion award out of the fine so imposed an amount, not in excess of one-half thereof, for the use of the informer, if any, who shall be ascertained by the judgment of the court. The court also shall render judgment against the said officer or employee for the amount of damages sustained in favor of the party injured, to be collected by execution. (b) I N T E R E S T OF INTERNAL R E V E N U E OFFICER OR EMPLOYEE IN

TOBACCO OR LIQUOR PRODUCTION.—Any internal revenue officer or

employee interested, directly or indirectly, in the manufacture of tobacco, snuff, or cigarettes, or in the production, rectification, or redistillation of distilled spirits, shall be dismissed from office; and each such officer or employee so interested in any such manufacture or production, rectification, or redistillation or production of fermented liquors shall be fined not more than $5,000. (c) CROSS R E F E R E N C E S. —

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(1) For penalty imposed for unlawfully removing or permitting to be removed distilled spirits from a bonded warehouse, see section 5632. (2) For penalty on collecting or disbursing officers trading in jpublic funds or debts or property, see 18 U.S.C. 1901.

PART II—PENALTIES APPLICABLE TO CERTAIN TAXES -—soyf.'

Sec. 7231. Failure to obtain license for collection of foreign items. Sec. 7232. Failure to register or give bond, or false statement by manufacturer or producer of gasoline or lubricating oil. Sec. 7233. Failure to pay, or attempt to evade payment of, tax on cotton futures, and other violations. Sec. 7234. Violation of laws relating to oleomargarine or adulterated butter operations. Sec. 7235. Violation of laws relating to adulterated butter and process or renovated butter. Sec. 7236. Violation of laws relating to filled cheese. Sec. 7237. Violation of laws relating to narcotic drugs and to marihuana. Sec. 7238. Violation of laws relating to opium for smoking. Sec. 7239. Violations of laws relating to white phosphorus matches. Sec. 7240. Officials investing or speculating in sugar.

SEC. 7231. FAILURE TO OBTAIN FOREIGN ITEMS.

LICENSE

FOR COLLECTION

OF

Any person required by section 7001 (relating to collection of certain foreign items) to obtain a license who knowingly undertakes to collect the payments described in section 7001 without having obtained a license therefor, or without complying with regulations prescribed under section 7001, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than 1 year, or both. §7231 49012°—54

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