Page:United States Statutes at Large Volume 72 Part 1.djvu/1455

 72 S T A T. ]

PUBLIC LAW 85-859-SEPT. 2, 1958

of transportation in water or in water and air; and the word 'vehicle' includes every animal and description of carriage or other contrivance used, or capable of being used, as a means of transportation on land or through the air. "SEC. 5689. PENALTY AND FORFEITURE FOR TAMPERING WITH A STAMP MACHINE. "Whoever manufactures, procures, possesses, uses, or tampers with a tax-stamp machine which may be required under section 5061(b) with intent to evade the internal revenue tax imposed on distilled spirits, rectified spirits, wines, or beer, and whoever, with intent to defraud, makes, alters, simulates, or counterfeits any stamp of the character imprinted by such stamp machines, or who procures, possesses, uses, or sells any forged, altered, counterfeited, or simulated tax stamp, or any plate, die, or device intended for use in forging, altering, counterfeiting, or simulating any such stamps, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, and any machine, device, equipment, or materials used in violation of this section shall be forfeited to the United States and after condemnation shall be destroyed. But this provision shall not exclude any other penalty or forfeiture provided by law. "SEC. 5690. DEFINITION OF THE TERM 'PERSON'. "The term 'person', as used in this subchapter, includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.

"PART V—PENALTIES APPLICABLE TO OCCUPATIONAL TAXES "Sec. 5691. Penalties for nonpayment of special taxes relating to liquors. "Sec. 5692. Penalties relating to posting of special tax stamps. "SEC. 5691. PENALTIES FOR NONPAYMENT OF SPECIAL TAXES RELATING TO LIQUORS.

" (a) GENERAL.—Any person who shall carry on the business of a brewer, rectifier, wholesale dealer in liquors, retail dealer in liquors, wholesale dealer in beer, retail dealer in beer, limited retail dealer, or manufacturer of stills, and willfully fail to pay the special tax as required by law, shall be fined not more than $5,000, or imprisoned not more than 2 years, or both, for each such offense. "(b)

PRESUMPTION I N CASE OF THE SALE OF 20 W I N E GALLONS OR

MORE.—For the purposes of this chapter, the sale, or offer for sale, of distilled spirits, wines, or beer, in quantities of 20 wine gallons or more to the same person at the same time, shall be presumptive evidence that the person making such sale, or offer for sale, is engaged in or carrying on the business of a wholesale dealer in liquors or a wholesale dealer in beer, as the case may be. Such presumption may be overcome by evidence satisfactorily showing that such sale, or offer for sale, was made to a person other than a dealer, as defined in section 5112(a). "SEC. 5692. PENALTIES RELATING TO POSTING OF SPECIAL TAX STAMPS. "For penalty for failure to post special tax stamps, see section 7273 (a)."

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