Page:United States Statutes at Large Volume 72 Part 1.djvu/1441

 72 S T A T. ]

PUBLIC LAW 85-859-SEPT. 2, 1958

" (B) with intent to aid, abet, or assist any person or persons in defrauding the United States of the tax on any distilled spirits; or "(11)

UNLAWFUL PURCHASE, RECEIPT, RFX^TIFIOATION, OR BOT-

TLING OF DISTILLED SPIRITS.—purchases, receives, rectifies, or bottles any distilled spirits, knowing or having reasonable grounds to believe that any tax due on such spirits has not been paid or determined as required by law; or "(12)

UNLAWFUL

REMOVAL

OR CONCEALMENT OF DISTILLED

SPIRITS.—removes, other than as authorized by law, any distilled spirits on which the tax has not been paid or determined, from the place of manufacture or storage, or from any instrument of transportation, or conceals spirits so removed; or "(13) CREATION OF FICTITIOUS PROOF.—adds, or causes to be added, any ingredient or substance (other than ingredients or substances authorized by law to be added) to any distilled spirits before the tax is paid thereon, or determined as provided by law, for the purpose of creating fictitious proof; or "(14) DISTILLING AFTER NOTICE or SUSPENSION.—after the time fixed in the notice given under section 5221(a) to suspend operations as a distiller, carries on the business of a distiller on the premises covered by the notice of suspension, or has mash, wort, or beer on such premises, or on any premises connected therewith, or has in his possession or under his control any mash, wort, or beer, with intent to distill the same on such premises; shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, for each such offense. "(b)

PRESUMPTIONS.— "(1) UNREGISTERED STILLS.—Whenever

on trial for violation of subsection (a)(1) the defendant is shown to have been at the site or place where, and at the time when, a still or distilling apparatus was set up without having been registered, such presence of the defendant shall be deemed sufficient evidence to authorize conviction, unless the defendant explains such presence to the satisfaction of the jury (or of the court when tried without jury). "(2)

FAILURE OR REFISAL OF DISTILLER OR RECTIFIER TO GIVE

BOND.—Whenever on trial for violation of subsection (a)(4) the defendant is shown to have been at the site or place where, and at the time when, the business of a distiller or rectifier was so engaged in or carried on, such presence of the defendant shall be deemed sufficient evidence to authorize conviction, unless the defendant explains such presence to the satisfaction of the jury (or of the court when tried without j u r y). "(3)

UNLAWFUL PRODUCTION, REMOVAL, OR USE OF MATERIAL FIT

FOR PRODt CTiON OF DISTILLED SPIRITS.—Whenever on trial for violation of subsection (a)(7) the defendant is shown to have been at the place in the building or on the premises where such mash, wort, or wash fit for distillation or the production of distilled spirits, was made or fermented, and at the time such mash, wort, or wash was there possessed, such presence of the defendant shall be deemed sufficient evidence to authorize conviction, unless the defendant explains such presence to the satisfaction of the jury (or of the court when tried without j u r y). "(4)

UNLAWFUL PRODUCTION OF DISTILLED SPIRITS.—Whenever

on trial for violation of subsection (a)(8) the defendant is shown to have been at the site or place where, and at the time when, such distilled spirits were produced by distillation or any other process from mash, wort, wash, or other material, such presence of the

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