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

[72 S T A T.

PURCHASING, RECEIVING, POSSESSING, OR SELLING TOBACCO

PRODUCTS OR CIGARETl^E PAPERS OR TUBES UNLAWFULLY.—Violates

any provision of section 5751(a)(1) or (a)(2); or "(6)

A F F IX I N G IMPROPER STAMPS.—Affixes to any p a c k a g e con-

t a i n i n g tobacco p r o d u c t s o r c i g a r e t t e p a p e r s o r tubes any i m p r o p e r or counterfeit s t a m p, o r a s t a m p prescribed b ^ t h i s chapter or r e g u l a t i o n s the r e under which has been previous l y used on a p a c k a g e of such articles; o r "(7)

DESTROYING, OBLITERATING, OR DETACHING M A R K S, LABELS,

NOTICES, OR STAMPS BEFORE PACKAGES ARE EMPTIED.—Violates any provision of section 5752(a); or "(8)

EMPI'YING

PACKAGES

WITHOUT

DESTROYING

STAMPS.

Violates any provision of section 5752(b); or "(9)

POSSESSING EMPTIED PACKAGES BEARING S T A M P S. — V i o l a t e s

any p r o v i s i o n of section 5752(d); or "(10)

REFILLING

PACKAGES

BEARING

STAMPS.—Puts

tobacco

p r o d u c t s or c i g a r e t t e p a p e r s or tubes i n to any p a c k a g e which p r e viously c o n t a i n e d such articles and which b e a r s a s t a m p prescribed by t h i s chapter or r e g u l a t i o n s the r e under w i t h o u t d e s t r o y i n g such s t a m p; or "(11)

D E T A C H I N G STAMPS OR POSSESSING USED S T A M P S. — V i o l a t e s

any provision of section 5752(c); shall, for each such offense, be fined not more than $10,000, or i m p r i s oned not more than 5 year s, or b o t h. " (b) OTHER OF F E N S E S. — W h o e v e r, other w i s e than as provided i n subsection (a), violates any provision of t h i s chapter, o r of r e g u l a t i o n s prescribed the r e under, shall, for each such offense, be fined not more than $1,000, o r i m p r i s o n e d not more than 1 year, o r b o t h. "SEC. 5763. FORFEITURES. " (a) TOBACCO PRODUCTS AND CIGARETTE P A P E R S AND T U B E S U N L A W F U L L Y POSSESSED.— " (1) TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES POS-

SESSED W I T H I N T E N T TO DEFRAUD.—All tobacco p r o d u c t s and cig-

a r e t t e p a p e r s and tubes which, after r e m o v a l, a r e possessed w i t h intent to d e f r a u d the United States shall be forfeited to the United States. "(2)

TOBACCO PRODUCTS A N D CIGARETTE PAPERS AND TUBES NOT

PROPERLY PACKAGED,—All tobacco p r o d u c t s and c i g a r e t t e p a p e r s and tubes not i n p a c k a g e s as r e q u i r e d under section 5723 o r which are in p a c k a g e s not b e a r i n g the m a r k s, labels, notices, and s t a m p s, as r e q u i r e d under such section, which, after removal, a r e possessed otherwise than w i t h intent to d e f r a u d the United States, shall be forfeited to the United States. T h i s paragraph shall not a p p l y to tobacco p r o d u c t s or c i g a r e t t e p a p e r s o r tubes sold o r delivered directly to consumers from p r o p e r p a c k a g e s. " (b) P E R S O N A L PROPERTY OF Q U A L I F I E D M A N U F ACT U R E R S, E X P O R T W A R E H O U S E PROPRIETORS, AND DEALERS ACT I N G W I T H I N T E N T TO

D E F R A U D. — A l l tobacco p r o d u c t s and c i g a r e t t e p a p e r s and tubes, to bacco m a t e r i a l s, p a c k a g e s, i n t e r n a l revenue s t a m p s, m a c h i n e r y, fixtures, equipment, and all other m a t e r i a l s and personal property on the premises of any qualified m a n u f a c t u r e r of tobacco p r o d u c t s o r c i g a r e t t e p a p e r s and tubes, export warehouse p r o p r i e to r, o r dealer in tobacco m a t e r i a l s w h o, w i t h intent to d e f r a u d the United States, fails to keep or m a k e any record, r e t u r n, report, i n v e n to r y, o r statement, or keeps o r m a k e s any false or f r a u d u l e n t record, r e t u r n, report, inventory, or statement, r e q u i r e d by t h i s chapter; o r refuses to p a y any tax imposed by t h i s chapter, or a t t e m p t s in any m a n n e r to evade or defeat the tax o r the payment the r e o f; o r removes, c o n t r a r y to any provision of t h i s chapter, any article subject to tax under t h i s chapter, shall be forfeited to the United States.

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