Page:United States Statutes at Large Volume 79.djvu/192

 152

72 Stat. 1425.

PUBLIC LAW 89-44-JUNE 21, 1965

[79 STAT.

(10) The table of sections for subchapter E (as redesignated) is amended by striking out in the item relating to section 5753 "cigarette papers and tubes, and tobacco materials" and inserting in lieu thereof "and cigarette papers and tubes". (H) Section 5753 (relating to disposal of forfeited, condemned, and abandoned tobacco products, cigarette papers and tubes, and tobacco materials) is amended to read as follows: TOBACCO PRODUCTS, AND CIGARETTE PAPERS AND TUBES. "If it appears that any forfeited, condemned, or abandoned tobacco products, or cigarette papers and tubes, when offered for sale, will not bring a price equal to the tax due and payable thereon, and the expenses incident to the sale thereof, sUch articles shall not be sold for consumption in the United States but shall be disposed of in accordance with such regulations as the Secretary or his delegate shall prescribe." (12) Section 5762 (relating to" criminal penalties) is amended— (A) by striking out "as an export warehouse proprietor, or as a dealer in tobacco materials" iii subsection (a)(l) and inserting in lieu thereof "or as an export warehouse proprietor,"; and (B) by striking out subsection (a)(2) and inserting in lieu thereof the following: "(2)
 * SEC. 5753. DISPOSAL OF FORFEITED, CONDEMNED, AND ABANDONED

FAILING TO FURNISH INFORMATION OR FURNISHING FALSE

INFORMATION.—Fails to keep or make any record, return, report, or inventory, or keeps or makes any false or fraudulent record, rettirn, report, or inventory, required by this chapter or regulations thereynder; or". (13) Section 5763 (relating to forfeitures) is amended— (A) by gtriking out subsection (b) and inserting in lieu thereof the following: "(b) PERSONAL PROPERTY OF QUALIFIED MANUFACTURERS, AND EXPORT WAREHOUSE PROPRIETORS, ACTTING W I T H I N T E N T TO

DEFRAUD.—All tobacco products and cigarette papers and tubes, packages, internal revenue stamps, machinery, fixtures, equipment, and all other materialrs and personal property on the premises of any qualified manufacturer of tobacco products or cigarette papers and tubes, or export warehouse proprietor, who, with intent to defraud the United States, fails to keep or make any record, return, report, or inventory, or keeps or makes any false or fraudulent record, return, report, or inventory, required by this chapter; or 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 removes, contrary to any provision of this chapter, any article subject to tax under this chapter, shall be forfeiteid to tjie United States." and (B) by striking out subsection (c) and inserting in lieu thereof the following: "(c)

EEAL AND PERSONAL PROPERTY OF ILLICIT OPERATORS.—All

tobacco products, cigarette papers and tubes, machinery, fixtures, equipment, and other materials and personal property on the premises or any person engaged in business as a manufacturer of tobacco products or cigarette papers and tubes, or export warehouse proprietor,

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