Page:United States Statutes at Large Volume 68A.djvu/898

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INTERNAL REVENUE CODE OF 1954

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SEC. 7232. FAILURE TO REGISTER OR GIVE BOND, OR FALSE STATEMENT BY MANUFACTURER OR PRODUCER OF GASOLINE OR LUBRICATING OIL. Every person who fails to register or give bond as required by section 4101, or who in connection with any purchase of gasoline or lubricating oil falsely represents himself to be registered and bonded as provided by section 4101, or who willfully makes any false statement in an application for registration under section 4101, shall, upon conviction thereof, be fined not more than $5,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution. SEC. 7233. FAILURE TO PAY, OR ATTEMPT TO EVADE PAYMENT OF, TAX ON COTTON FUTURES, AND OTHER VIOLATIONS. Any person— (1) NONPAYMENT OR EVASION OF TAX.—Liable to the payment of

any tax imposed by subchapter D of chapter 39, who fails to pay, or evades, or attempts to evade the payment of such tax; and (2) OTHER VIOLATIONS.—Who otherwise violates any provision of subchapter D of chapter 39, or any rule or regulation made in pursuance thereof; shall, upon conviction thereof, be fined not less than $100 nor more than $20,000, in the discretion of the court; and, in case of natural persons, may, in addition, be punished by imprisonment for not less than 60 days nor more than 3 years, in the discretion of the court. SEC. 7234. VIOLATION OF LAWS RELATING TO OLEOMARGARINE OR ADULTERATED BUTTER OPERATIONS. (a) F A L S E BRANDING, SELLING, OR PACKING, I N VIOLATION OF

LAW.—Every person who knowingly sells or offers for sale, or delivers or offers to deliver, any oleomargarine in any other form than in new wooden, tin-plate, or paper packages, as described in section 4594 (a) and (b), or who packs in any package any oleomargarine in any manner contrary to law, or who falsely brands any package or affixes a stamp on any package denoting a less amount of tax than that required by law shall be fined for each offense not more than $1,000, and be imprisoned not more than 2 years. (b) REMOVAL OR DEFACEMENT OF STAMPS, M A R K S, OR B R A N D S. —

Any person who shall willfully remove or deface the stamps, marks, or brands on a package containing oleomargarine or adulterated butter, taxed as provided by subchapter F of chapter 38, or subchapter C of chapter 39, respectively, shall be guilty of a misdemeanor, and shall be punished by a fine of not less than $100 nor more than $2,000, and by imprisonment for not less than 30 days nor more than 6 months. (c) FAILURE OF WHOLESALE D E A L E R S To K E E P OR P E R M I T I N S P E C -

TION OF BOOKS, OR TO R E N D E R RETURNS.—Any person who willfully

violates any of the provisions of section 4597(a) shall for each such offense be fined not less than $50 and not exceeding $500, and imprisoned not less than 30 days nor more than 6 months. (d)

IMPORTED OLEOMARGARINE OR ADULTERATED B U T T E R. — (1) FAILURE OF CUSTOMS OFFICER TO COMPLY WITH LAW.—Every

ofl&cer or employee of the Treasury Department having duties under section 4591 who permits any imported oleomargarine or adulterated butter to pass out of his custody or control without compliance by the owner or importer thereof with the provisions of section 4591 relating thereto, shall be fined not less than $1,000 nor more than §7232

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