Page:United States Statutes at Large Volume 72 Part 1.djvu/1467

 72 S T A T. ]

PUBLIC LAW 8 5 - 8 5 9 - S E P T. 2, 1958

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"SEC. 5753. DISPOSAL OF FORFEITED, CONDEMNED, AND ABANDONED TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES. AND TOBACCO MATERIALS.

"If it appears that any forfeited, condemned, or abandoned tobacco products, cigarette papers and tubes, or tobacco materials, when offered for sale, will not brin^ a price equal to the tax due and payable thereon, and the expenses incident to the sale thereof, such articles and tobacco materials shall not be sold for consumption in tht> United States but shall be disposed of in accordance with such regulations as the Secretary or his delegate shall prescribe.

"Subchapter G—Penalties and Forfeitures "Sec. 5761. Civil penalties. "Sec. 5762. Criminal penalties. "Sec. 5763. Forfeitures. "SEC. 5761. CIVIL PENALTIES. "(a)

OMITTING THINGS REQUIRED OR DOING THINGS FORBIDDEN.—

"Whoever willfully omits, neglects, or refuses to comply with any duty imposed upon liim by this chapter, or to do, or cause to be done, any of the things required by this chapter, or does anything prohibited by this chapter, shall, in addition to any other penalty f>rovided in this title, be liable to a penalty of $1,000, to be recovered, with costs of suit, in a civil action, except where a penalty under subsiection (b) or under 26 section 6651 or 6653 may be collected from such person by assessment. 6653. u s C 6651, "(b) FAILURE To PAY TAX.—Whoever fails to pay any tax imposed by this chapter at the time prescribed b^ law or regulations, shall, in addition to any other penalty provided in this title, be liable to a penalty of 5 percent of the tax due but unpaid. "(c) FAILURE TO MAKE DEPOSIT OF TAXES.—Section 6656 relating 26 USC 6656. to failure to make deposit of taxes shall apply to the failure to make any deposit of taxes imposed under subchapter A on the date pre- 26 USC sooiscribed therefor, except that the penalty for such failure shall be 5 percent of the amount of the underpayment in lieu of the penalty provided by such section. " (d) APPLICABILITY or SECTION 6659.—The penalties imposed by

subsections (b) and (c) shall be assessed, collected, and paid in the same manner as taxes, as provided in section 6659(a). "SEC. 5762. CRIMINAL PENALTIES. " (a) FRAUDULENT OFFENSES.—Whoever, with intent to defraud the United States— "(1) ENGAGING I N BUSINESS UNLAWFULLY.—Engages in business as a manufacturer of tobacco products or cigarette papers and tubes, as an export warehouse proprietor, or as a dealer in tobacco materials without filing the bond and obtaining the permit where required by this chapter or regulations thereunder; or "(2)

FAILING TO FURNISH INFORMATION OR FURNISHING FALSE

INFORMATION.—Fails to keep or make any record, return, report, inventory, or statement, or keeps or makes any false or fraudulent record, return, report, inventory, or statement, required by this chapter or regulations thereunder; or "(3)

REFUSING TO PAY OR EVADING TAX.—Refuses to pay

any

tax imposed by this chapter, or attempts in any manner to evade or defeat the tax or the payment thereof; or " (4)

REMOVING TOBACCO PRODUCTS OR CIGARETTE PAPERS OR TUBES

UNLAWFULLY.—Rcmoves, contrary to this chapter or regulations thereunder, any tobacco products or cigarette papers or tubes subject to tax under this chapter,; or

26 USC 6659.

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