Page:United States Statutes at Large Volume 72 Part 1.djvu/1403

 72 S T A T. ]

PUBLIC LAW 86-869-SEPT. 2, 1968

1361

" (e) CROSS KEFERENCES.— "(1) For other provisions relating to regulation of containers of distilled spirits, see section 5301. "(2) For provisions relating to labeling containers of distilled spirits of one gallon or less for nonindustrial uses, see section 5 (e) of the Federal Alcohol Administration Act (27 U.S.C. 205 (e)). "SEC. 5207. RECORDS AND REPORTS. " (a) RECORDS OF DISTILLERS AND BONDED WAREHOUSEMEN.—Every

distiller and every bonded warehouseman shall keep records in such form and manner as the Secretary or his delegate shall by regulations prescribe of— "(1) the receipt of materials intended for use in the production of distilled spirits, and the use thereof, "(2) the receipt and use of distilled spirits received for redistillation, "(3) the kind and quantity of distilled spirits produced, "(4) the kind and quantity of distilled spirits entered into storage, "(5) the bottling of distilled spirits in bond, "(6) the kind and quantity of distilled spirits removed from bonded premises, and from any taxpaid storeroom operated in connection therewith, and the purpose for which removed, "(7) the kind and quantity of denaturants received and used or otherwise disposed of, "(8) the kind and quantity of distilled spirits denatured, "(9) the kind and quantity of denatured distilled spirits removed, and "(10) such additional information as may by I'egulations be required. "(b)

RECORDS OF RECTIFIERS AND BOTII^ERS.—Every rectifier

and

every bottler of distilled spirits shall keep records in such form and manner as the Secretary or his delegate shall by regulations prescribe of— "(1) all distilled spirits and wines received, "(2) the kind and quantity of distilled spirits and wines rectified and packaged or bottled, or packaged or bottled without rectification, "(3) the kind and (juantity of distilled spirits and wines removed from his premises, "(4) the receipt, use, and balance on hand of all stamps required by law or regulations to be used by him, and ''(5) such additional information as may by regulations be required. "(c) REPORTS.—Every person required to keep records under subsection (a) or (b^ shall render such reports covering his operations, at such times and in such form and manner and contaming such information, as the Secretary or his delegate shall by regulation prescribe. " (d) PRESERVATION AND INSPECTION.—The records required by subsection (a) and (b), and a copy of each report required by subsection (c) shall be kept on the premises where the operations covered by the record are carried on and shall be available for inspection by any internal revenue officer during business hours, and shall be preserved by the person required to keep such records and reports for such period as the Secretary or his delegate shall by regulations prescribe. "(e)

PENALTY.— "For penalty and forfeiture for refusal or neglect to keep records required under this section, or for false entries therein, see sections 5603 and 5615 (5).

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