Page:United States Statutes at Large Volume 72 Part 1.djvu/1448

 1406

PUBLIC LAW 85-859-SEPT. 2, 1958

[72 S T A T.

nected therewith and used with or constituting a part of the premises; and " (C) all the right, title, and interest of such person in the lot or tract of land on which the distillery is situated; and " (D) all the right, title, and interest in the lot or tract of land on which the distillery is located of every person who knowingly has suffered or permitted the business of a distiller to be there carried on, or has connived at the same; and " (E) all personal property owned by or in possession of any person who has permitted or suffered any building, yard, or inclosure, or any part thereof, to be used for purposes of ingress or egress to or from the distillery, which shall be found in any such building, yard, or inclosure; and " (F) all the right, title, and interest of every person in any premises used for ingress or egress to or from the distillery who knowingly has suffered or permitted such premises to be used for such ingress or egress; and "(4)

UNLAWFUL PRODUCTION AND REMOVALS FROM VINEGAR

PLANTS.

" (A) all distilled spirits in excess of 15 percent of alcohol by volume produced on the premises of a vinegar plant; and " (B) all vinegar or other fluid or other material containing a greater proportion than 2 percent of proof spirits removed from any vinegar plant; and "(5)

FALSE OR OMITTED ENTRIES IN RECORDS, RETURNS, AND

REPORTS.—Whenever any person required by section 5207 to keep or file any record, return, report, summary, transcript, or other document, shall, with intent to defraud the United States— " (A) fail to keep any such document or to make required entries therein; or " (B) make any false entry in such document; or " (C) cancel, alter, or obliterate any part of such document, or any entry therein, or destroy any part of such document, or entry therein; or " (D) hinder or obstruct any internal revenue officer from inspecting any such document or taking any abstracts therefrom; or ' (E) fail or refuse to preserve or produce any such document, as required by this chapter or regulations issued pursuant thereto; or " (F) permit any of the acts described in the preceding subparagraphs to be performed; all interest of such person in the distillery, bonded warehouse, or rectifying or bottling establishment where such acts or omissions occur, and in the equipment thereon, and in the lot or tract of land on which such distillery, bonded warehouse, or rectifying or bottling establishment stands, and in all personal property on the premises of the distillery, bonded warehouse, or rectifying or iDottling establishment where such acts or omissions occur, used in the business there carried on; and "(6)

UNLAWFUL REMOVAL OF DISTILLED SPIRITS.—All distilled

spirits on which the tax has not been paid or determined which have been removed, other than as authorized by law, from the place of manufacture, storage, or instrument of transportation; and "(7) CREATION OF FICTITIOUS PROOF.—All distilled spirits on which the tax has not been paid or determined as provided by law to which any ingredient or substance has been added for the purpose of creating fictitious proof.

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