Page:United States Statutes at Large Volume 68A.djvu/904

 864

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INTERNAL REVENUE CODE OF 1954

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(3) RETAIL DEALERS.—Who carries on the business of a retail as required by law, shall, besides being liable for the payment of the tax, be fined not less than $40 nor more than $500 for each and every ^ offense. (b) OTHER OFFENSES.—Any manufacturer of filled cheese who fails to comply with the provisions of section 4833(b) and (c), or with the regulations therein authorized, shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined not less than $500 nor more than $1,000. (c)
 * dealer in filled cheese without having paid the special tax therefor,

FAILURE OF WHOLESALE AND R E T A I L D E A L E R S TO DISPLAY

SIGNS.—Any wholesale or retail dealer in filled cheese who fails or neglects to comply with the provisions of section 4834(a) shall be deemed guilty of a misdemeanor, and shall on conviction thereof be fined for each and every offense not less than $50 and not more than $200. (d) OMISSION OR REMOVAL OF LABEL.—Every manufacturer of filled cheese who neglects to affix the label provided for in section 4833 (a)(2) to any package containing filled cheese made by him or sold or offered for sale by or for him, and every person who removes any such label so affixed from any such package, shall be fined $50 for each package in respect to which such offense is committed. (e) PURCHASING W H E N SPECIAL T A X N O T PAID.—Every person who knowingly purchases or receives for sale any filled cheese from any manufacturer or importer who has not paid the special tax provided for in section 4841 shall be liable, for each offense, to a penalty of $100. (f) PURCHASING W H E N N O T STAMPED, BRANDED, OR M A R K E D ACCORDING TO LAW.—Any person who knowingly purchases or re-

ceives for sale any filled cheese which has not been branded or stamped according to law, or which is contained in packages not branded or marked according to law, shall be liable to a penalty of $50 for each such offense. SEC. 7267. OFFENSES RELATING TO WHITE PHOSPHORUS MATCHES.

(a) EXPORTATION OF MATCHES.—Any person guilty of violation of section 4805(b) shall be fined not less than $1,000 and not more than $5,000. (b) OF F E N S E S N O T SPECIFICALLY COVERED.—If any manufacturer of white phosphorus matches, or any importer or exporter of matches, shall omit, neglect, or refuse to do or cause to be done any of the things required by law in carrying on or conducting his business, or shall do anything prohibited by subchapter B of chapter 39, if there be no specific penalty or punishment imposed by any other provision of this chapter or chapter 68 for the neglecting, omitting, or refusing to do, or for the doing or causing to be done, the thing required or prohibited, he shall be fined $1,000 for each offense. (c) OMISSION OF LABEL FROM PACKAGES.—Every manufacturer of white phosphorus matches who neglects to affix the label required by section 4804(a)(4) to any original package containing stamped packages of white phosphorus matches made by him or sold or removed by or for him, and every person who removes any such label so affixed from any such original package, shall be fined not more 7266(a)(3)

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