Page:United States Statutes at Large Volume 68A.djvu/905

 CH. 75—CRIMES, OTHER OFFENSES, AND FORFEITURES

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ithan $50 for each package in respect of which such offense is committed, (d) OMISSION o r FACTORY NUMBER FROM PACKAGES.—Every manufacturer of white phosphorus matches who omits to mark, brand, affix, stamp, or print the factory number required under section 4804 (b) on every package of white phosphorus matches manufactured, sold, or removed by him shall be fined not more than $50 for each package in respect of which such offense is committed. SEC. 7268. POSSESSION WITH INTENT TO SELL IN FRAUD OF LAW OR TO EVADE TAX.

Every person who shall have in his custody or possession any goods, wares, merchandise, articles, or objects on which taxes are imposed by law, for the purpose of selling the same in fraud of the internal revenue laws, or with design to avoid payment of the taxes imposed thereon, shall be liable to a penalty of $500 or not less than double the amount of taxes fraudulently attempted to be evaded. SEC. 7269. FAILURE TO PRODUCE RECORDS.

Whoever fails to comply with any duty imposed upon him by section 6018, 6036 (in the case of an executor), or 6075 (a), or, having in his possession or control any record, file, or paper, containing or supposed to contain any information concerning the estate of the decedent, or, having in his possession or control any property comprised in the gross estate of the decedent, fails to exhibit the same upon request to the Secretary or his delegate who desires to examine the same in the performance of his duties under chapter 11 (relating to estate taxes), shall be liable to a penalty of not exceeding $500, to be recovered, with costs of suit, in a civil action in the name of the United States. SEC. 7270. INSURANCE POLICIES.

Any person who fails to comply with the requirements of section 4374 (relating to the affixing of stamps on insurance policies, etc.), with intent to evade the tax shall, in addition to other penalties provided therefor, pay a fine of double the amount of the tax. SEC. 7271. PENALTIES FOR OFFENSES RELATING TO STAMPS.

Any person who with respect to any tax payable by stamps— (1) FAILURE TO ATTACH OR CANCEL STAMPS, ETC.—Fails to comply with rules or regulations prescribed pursuant to section 6804 (relating to attachment, cancellation, etc., of stamps), unless such failure is shown to be due to reasonable cause and not willful neglect; or (2) MANUFACTURE OR OFFER FOR SALE.—Manufactures or im-

ports and sells, or offers for sale, or causes to be manufactured or imported and sold, or offered for sale, any playing cards, package, or other article without the full amount of tax being duly paid; or (3) INSTRUMENTS.—Makes, signs, issues, or accepts, or causes to be made, signed, issued, or accepted, any instrument, document, or paper of any kind or description whatsoever without the full amount of tax thereon being duly paid; or (4) DISPOSAL AND RECEIPT OF STAMPED PACKAGES.—In the case of any container which is stamped, branded, or marked (whether or not under authority of law) in such manner as to show that the provisions of the internal revenue laws with respect to the contents §7271(4)

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