Page:United States Statutes at Large Volume 68A.djvu/908

 868

INTERNAL REVENUE CODE OF 1954

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affect any criminal or forfeiture provision of the internal revenue laws, or of any other law. The seizure and forfeiture of any property under the provisions of this section and the disposition of such property subsequent to seizure and forfeiture, or the disposition of the proceeds from the sale of such property, shall be in accordance with existing laws or those hereafter in existence relating to seizures, forfeitures, and disposition of property or proceeds, for violation of the internal revenue laws. SEC. 7303. OTHER PROPERTY SUBJECT TO FORFEITURE. There may be seized and forfeited to the United States the following: (1) COUNTERFEIT STAMPS.—Every stamp involved in the offense described in section 7208 (relating to counterfeit, reused, cancelled, etc., stamps), and the vellum, parchment, document, paper, package, or article upon which such stamp was placed or impressed in connection with such offense. ^

(2) OLEOMARGARINE AND FILLED CHEESE.—Any oleomargarine,

filled cheese, or adulterated butter, intended for human consumption which contains any ingredient adjudged, as provided in section 4817, 4818, or 4835, whichever is applicable, to be deleterious to the public health. (3) OF F E N S E S BY M A N U F ACT U R E R O R I M P O R T E R O FOR W H O L E SALE DEALER IN OLEOMARGARINE OR ADULTERATED BUTTER. All

oleomargarine or adulterated butter owned by any manufacturer or importer of or wholesale dealer in oleomargarine or adulterated butter, or in which he has any interest as owner, if he shall knowingly or willfully omit, neglect, or refuse to do, or cause to be done, any of the things required by law in the carrying on or conducting of his business, or if he shall do anything prohibited by subchapter F of chapter 38, or subchapter C of chapter 39. (4) PURCHASE OR RECEIPT OF FILLED CHEESE OR ADULTERATED

j BUTTER.—All articles of filled cheese or adulterated butter (or the I full value thereof) knowingly purchased or received by any person from any manufacturer or importer who has not paid the special J
 * tax provided in section 4821 or 4841.

(5) PACKAGES

OF OLEOMARGARINE

OR FILLED

CHEESE.—All

packages of oleomargarine or filled cheese subject to the tax under r subchapter F of chapter 38, or part II of subchapter C of chapter 39, whichever is applicable, that shall be found without the stamps or marks provided for in the applicable subchapter or part thereof. (6) W H I T E PHOSPHORUS MATCHES.—

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(A) All packages of white phosphorus matches subject to tax under subchapter B of chapter 39 and found without the stamps required by subchapter B of chapter 39. (B) AU the white phosphorus matches owned by any manufacturer of white phosphorus matches, or any importer or exporter of matches, or in which he has any interest as owner if he 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 subchapter B of chapter 39 for the neglecting, omitting, or refusing to do, or for the doing or causing to be done, the thing required or prohibited.

§ 7302

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