(d) [PERSON DEFINED.-] The term "person" as used in this section 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 II-Penalties and Forfeitures of Special Application to Tobacco and Snuff

SEC. 2160. PERSONS IN GENERAL.

(a) REMOVAL FROM FACTORY IMPROPERLY PACKED OR STAMPED, PENALTY. Every person who removes from any manufactory, or from any place where tobacco or snuff is made, any manufactured tobacco or snuff without the same being put up in proper packages, or without the proper stamp for the amount of tax thereon being affixed and canceled, as required by law, except for export as provided in section 2135, shall for each such offense, respectively, be fined not less than $1,000 nor more than $5,000, and be imprisoned not less than six months nor more than two years.

(b) USE, SALE, OR POSSESSION WITHOUT PROPER STAMPS, PENALTY. Every person who

(1) Uses, sells, or offers for sale, or has in possession, except in the manufactory, or while in transfer under bond from any manufactory for exportation to a foreign country, any manufactured tobacco or snuff, without proper stamps for the amount of tax thereon being affixed and canceled; or

(2) Sells, or offers for sale, for consumption in the United States, any manufactured tobacco or snuff, or uses, or has in possession, except in the manufactory, or while in transfer under bond from any manufactory for exportation to a foreign country, any manufactured tobacco or snuff which has been inspected and removed for export;

shall for each such offense, respectively, be fined not less than $1,000 nor more than $5,000, and be imprisoned not less than six months nor more than two years.

(c) SALE WHEN IMPROPERLY PACKED OR STAMPED, PENALTY.— Every person who sells or offers for sale any snuff or any kind of manufactured tobacco not put up in packages and stamped as prescribed in this chapter, except at retail as provided in section 2104, shall be fined not less than $500 nor more than $5,000, and imprisoned not less than six months nor more than two years.

(d) PURCHASE OR RECEIPT FOR SALE WITHOUT PROPER BRANDS OR STAMPS, PENALTY.-Every person who purchases, or receives for sale, any manufactured tobacco or snuff which has not been branded or stamped according to law shall be liable to a penalty of $50 for each offense.

(e) AFFIXING FALSE OR USED STAMPS, PENALTY.-Every person who affixes to any package containing tobacco or snuff any false, forged, fraudulent, spurious, or counterfeit stamp, or a stamp which has been before used, shall be deemed guilty of a felony, and shall be fined not less than $1,000 nor more than $5,000, and imprisoned not less than two years nor more than five years.

(f) WILLFUL NEGLECT OR REFUSAL TO DESTROY STAMPS ON EMPTIED PACKAGES, PENALTY.-Every person who willfully neglects or refuses to destroy the stamp or stamps on any empty box, bag, vessel, wrapper, or envelope of any kind which contained tobacco or snuff, as required in section 2103 (e), shall for each such offense be fined $50 and imprisoned not less than ten days nor more than six months.

(g) REUSE OF STAMPS OR EMPTIED STAMPED PACKAGES, PENALTY.Every manufacturer or other person who

(1) Puts tobacco or snuff into any box, bag, vessel, wrapper, or envelope which contained tobacco or snuff, the same having been either emptied or partially emptied; or

(2) Has in his possession any stamp which has been previously used; or

(3) Affixes to any box or other package any stamp which has been previously used;

shall for each offense be fined not less than $100 nor more than $500 and imprisoned for not less than one year nor more than three years.

(h) ABSENCE OF STAMP, FORFEITURE.-Manufactured tobacco or snuff contained in any package from which the proper stamp is absent shall be forfeited to the United States.

(i) TRAFFICKING IN USED STAMPS OR EMPTIED STAMPED PACKAGES, PENALTY.-Every person who sells or gives away, or who buys or accepts from another any empty stamped box, bag, vessel, wrapper, or envelope of any kind, which contained tobacco or snuff, or the stamp or stamps taken from any such empty box, bag, vessel, wrapper, or envelope of any kind, shall, for each such offense, be fined $100 and imprisoned for not less than twenty days, and not more than one year.

(j) FRAUDULENT CLAIM FOR DRAWBACK, PENALTY. If any person or persons shall fraudulently claim or seek to obtain an allowance or drawback of taxes on any manufactured tobacco, or shall fraudulently claim any greater allowance or drawback thereon than the tax actually paid, such person or persons shall forfeit triple the amount wrongfully or fraudulently claimed or sought to be obtained, or the sum of $500, at the election of the Secretary, to be recovered as in other cases of forefeiture provided for in the internal revenue laws. SEC. 2161. MANUFACTURERS.

(a) MANUFACTURING WITHOUT BOND, PENALTY.-Every person who manufactures tobacco or snuff of any description without first giving bond as required under section 2013 shall be fined not less than $1,000 nor more than $5,000, and imprisoned for not less than one nor more than five years.

(b) SELLING OR REMOVING WITHOUT BOND, FORFEITURE.-Every manufacturer of tobacco who removes, otherwise than as provided by law, or sells any tobacco or snuff, without having given bond as required by law, shall, in addition to the penalties elsewhere provided by law for such offenses, forfeit to the United States all the raw material and manufactured or partly manufactured tobacco and snuff, and all machinery, tools, implements, apparatus, fixtures, boxes, and

barrels, and all other materials which may be found in his possession, in his manufactory, or elsewhere.

(c) NEGLECT OR REFUSAL TO OBTAIN CERTIFICATE, PENALTY.Every manufacturer of tobacco who neglects or refuses to obtain the certificate required under section 2014, or to keep the same posted as provided in that section, shall be fined not less than $100 nor more than $500.

(d) NEGLECT TO PUT UP SIGN, PENALTY.-Every manufacturer of tobacco who neglects to place and keep on the side or end of the building wherein his business is carried on, so that it can be distinctly seen, the sign required under section 2015 shall be fined not less than $100 or more than $500.

(e) REFUSAL OR WILLFUL NEGLECT TO DELIVER INVENTORY, PENALTY. Whenever any person engaged in the manufacture of tobacco or snuff refuses or willfully neglects to deliver the inventory required under section 2017, he shall be fined not less than $500 nor more than $5,000, and imprisoned not less than six months nor more than three years.

(f) REFUSAL OR WILLFUL NEGLECT TO KEEP BOOKS, PENALTY.Whenever any person engaged in the manufacture of tobacco or snuff refuses or willfully neglects to keep the accounts required in section 2018, he shall be fined not less than $500 nor more than $5,000, and imprisoned not less than six months nor more than three years.

(g) REFUSAL OR WILLFUL NEGLECT TO FURNISH MONTHLY ABSTRACT, PENALTY.-Whenever any person engaged in the manufacture of tobacco or snuff refuses or willfully neglects to furnish the abstract required under section 2019, he shall be fined not less than $500 nor more than $5,000, and imprisoned not less than six months nor more than three years.

(h) FALSE OR FRAUDULENT ENTRIES OF MANUFACTURES, SALES OR PURCHASES, FORFEITURE.-Every manufacturer of tobacco who makes false or fraudulent entries of manufactures or sales of tobacco or snuff, or makes false or fraudulent entries of the purchase or sales of leaf tobacco, tobacco stems, or other material, shall, in addition to the penalties provided by law for such offenses, forfeit to the United States all the raw material and manufactured or partly manufactured tobacco and snuff, and all machinery, tools, implements, apparatus, fixtures, boxes, and barrels, and all other materials which may be found in his possession, in his manufactory, or elsewhere. (i) REMOVAL UNLAWFULLY OR SALE WITHOUT PROPER STAMPS.(1) FORFEITURE.-Every manufacturer of tobacco who removes, otherwise than as provided by law, or sells, without the proper stamps denoting the tax thereon, any tobacco or snuff shall, in addition to the penalties elsewhere provided by law for such offenses, forfeit to the United States all the raw material and manufactured or partly manufactured tobacco and snuff, and all machinery, tools, implements, apparatus, fixtures, boxes, and barrels, and all other materials which may be found in his possession, in his manufactory, or elsewhere.

(j) AFFIXING FALSE OR USED STAMPS.

(1) FORFEITURE.-Every manufacturer of tobacco who affixes any false, forged, fraudulent, spurious, or counterfeit stamp, or imitation of any stamp required by law, or any stamp required by law which has been previously used, to any box or package containing any tobacco or snuff shall, in addition to the penalties elsewhere provided by law for such offenses, forfeit to the United States all the raw material and manufactured or partly manufactured tobacco and snuff, and all machinery, tools, implements, apparatus, fixtures, boxes, and barrels, and all other materials which may be found in his possession, in his manufactory, or elsewhere.

(2) PENALTY.

For penalties for such offenses, see section 2160 (e).

(k) OMISSION OR REMOVAL OF LABEL, PENALTY.-Every manufacturer of tobacco who neglects to print on or affix the label required under section 2100 (e) to any package containing tobacco or snuff manufactured by or for him, or sold or offered for sale by or for him, and every person who removes any such label so affixed from any such package, shall be fined $50 for each package in respect to which such offense shall be committed.

(1) COLLUSION IN CASE OF MANUFACTURE ON COMMISSION, SHARES, OR CONTRACT. In case of fraud on the part of either of the persons referred to in section 2001 (b) (1) or of any collusion on their part with intent to defraud the revenue

(1) FORFEITURE. Such material and manufactured articles. shall be forfeited to the United States; and

(2) PENALTY. Each party to such fraud or collusion shall be deemed guilty of a misdemeanor, and be fined not less than $100 nor more than $5,000, and imprisoned for not less than six months nor more than three years.

[NOTE. The description of this offense as a misdemeanor is inconsistent with Sec. 1 of Title 18 of the United States Code (62 Stat. 684).]

(m) OFFENSES NOT SPECIFICALLY COVERED.-If any manufacturer of tobacco shall knowingly or willfully omit, neglect, or refuse to do or cause to be done any of the things required by law in the carrying on or conducting of his business, or shall do anything by this chapter prohibited, if there be no specific penalty or punishment imposed by any other section of this chapter for the neglecting, omitting, or refusing to do, or for the doing or causing to be done the thing required or prohibited—

(1) PENALTY. He shall pay a penalty of $1,000; and

(2) FORFEITURE.-All tobacco found in his manufactory shall be forfeited to the United States.

SEC. 2162. DEALERS IN LEAF TOBACCO, PENALTIES.

(a) Every dealer in leaf tobacco who neglects or refuses to

(1) STATEMENT.-Furnish the statement required under section 2052; or

(2) BOND. Give the bond required under section 2053; or (3) INVENTORY.-File the inventory required under section 2055; or

(4) RECORDS AND INVOICES.-Keep the records and render the invoices required under section 2056; or

(5) MONTHLY REPORTS.-Render the returns or reports required under section 2057; or

(6) STORAGE NOTICE.-Notify the collector of the district of additions to his places of storage as required under section 2052; shall be fined not less than $100 nor more than $500, or imprisoned not more than one year, or both.

(b) Every dealer in leaf tobacco who

(1) UNLAWFUL SHIPMENT OR DELIVERY.-Ships or delivers leaf tobacco, except as provided in section 2059; or

(2) FRAUDULENT OMISSION TO ACCOUNT.-Fraudulently omits to account for tobacco purchased, received, sold, or shipped; shall be fined not less than $100 nor more than $500 or imprisoned not more than one year, or both.

SEC. 2163. CUSTOMS OFFICERS.

Every officer of customs who permits any manufactured tobacco or snuff imported from foreign countries to pass out of his custody or control without compliance by the owner or importer thereof with the provisions of section 2130 (a) shall be fined not less than $1,000 nor more than $5,000, and imprisoned not less than six months nor more than three years.

Part III-Penalties and Forfeitures of Special Application to Cigars or

Cigarettes

SUBPART A-PERSONS IN GENERAL

SEC. 2170. UNLAWFUL BOXING, PENALTY AND FORFEITURE. (a) PENALTY.-Every person who

(1) PACKING INCORRECT NUMBER.-Packs in any box any cigars or cigarettes in excess of or less than the number provided by law to be put in each box respectively; or

(2) SALE OR DELIVERY IN UNAUTHORIZED BOXES.-Sells, or offers for sale, delivers, or offers to deliver, any cigars or cigarettes in any other form than in new boxes as described in section 2111 (a), except at retail by retail dealers from boxes packed, stamped, and branded in the manner prescribed by law; or

(3) FALSE BRANDING.-Falsely brands any box; or

(4) STAMPS SHOWING INCORRECT TAX.-Affixes a stamp on any box denoting a less amount of tax than that required by law; shall be fined for each offense not more than $1,000 and be imprisoned not more than two years.

(b) FORFEITURE.-Whenever any cigars or cigarettes are sold, or offered for sale, not properly boxed and stamped, they shall be forfeited to the United States: Provided, That cigars or cigarettes packed expressly for export, and which shall be exported to a foreign country under the restrictions and regulations prescribed by the Commissioner, and approved by the Secretary, shall be exempt from the provisions of this subsection.