Page:United States Statutes at Large Volume 68A.djvu/907

 CH. 75—CRIMES, OTHER OFFENSES, AND FORFEITURES

867

Subchapter C—Forfeitures i**''*'--'-

Part I. Property subject to forfeiture. Part II. Provisions common to forfeitures.

PART I—PROPERTY SUBJECT TO FORFEITURE Sec. Sec. Sec. Sec.

7301. 7302. 7303. 7304.

Property subject to tax. Property used in violation of internal revenue laws. '' Other property subject to forfeiture. , Penalty for fraudulently claiming drawback.

SEC. 7301. PROPERTY SUBJECT TO TAX. (a) TAXABLE ARTICLES.'—Any property on which, or for or in

respect whereof, any tax is imposed by this title which shall be found in the possession or custody or within the control of any person, for the purpose of being sold or removed by him in fraud of the internal revenue laws, or with design to avoid payment of such tax, or which is removed, deposited, or concealed, with intent to defraud the United States of such tax or any part thereof, may be seized, and shall be forfeited to the United States. (b) R A W MATERIALS.—All property found in the possession of any person intending to manufacture the same into property of a kind subject to tax for the purpose of selling such taxable property in fraud of the internal revenue laws, or with design to evade the payment of such tax, may also be seized, and shall be forfeited to the United States. (c) EQUIPMENT.—All property whatsoever, in the place or building, or any yard or enclosure, where the property described in subsection (a) or (b) is found, or which is intended to be used in the making of property described in subsection (a), with intent to defraud the United States of tax or any part thereof, on the property described in subsection (a) may also be seized, and shall be forfeited to the United States. (d) PACKAGES.—All property used as a container for, or which shall have contained, property described in subsection (a) or (b) may also be seized, and shall be forfeited to the United States. (e) CONVEYANCES.—Any property (including aircraft, vehicles, vessels, or draft animals) used to transport or for the deposit or concealment of property described in subsection (a) or (b) may also be seized, and shall be forfeited to the United States, SEC. 7302. PROPERTY USED IN VIOLATION OF INTERNAL LAWS.

REVENUE

I t shall be unlawful to have or possess any property intended for use in violating the provisions of the internal revenue laws, or regulations prescribed under such laws, or which has been so used, and no property rights shall exist in any such property. A search warrant may issue as provided in chapter 205 of title 18 of the United States Code and the Federal Rules of Criminal Procedure for the seizure of such property. Nothing in this section shall in any manner limit or § 7302

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