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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. (2) PENALTY.

For penalties for such offenses, see section 2160.

(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 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

a

(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

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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.

SEC. 2171. UNLAWFUL REMOVAL FROM MANUFACTORY, FORFEITURE

AND PENALTY. (a) FORFEITURE.—Whenever any cigars or cigarettes are removed from any manufactory, or place where cigars or cigarettes are made, without

(1) PACKING.-Being packed in boxes as required by the provisions of this chapter; or

(2) STAMPING. — The proper stamp thereon denoting the tax; or

(3) BRANDING. -Stamping, indenting, burning, or impressing, into each box, in a legible and durable manner, the number of the cigars or cigarettes contained therein, the number of the manufactory, and the number of the district and the State; or

(4) AFFIXING AND CANCELING STAMP.- Properly affixing to the

box and canceling the stamp denoting the tax; they shall be forfeited to the United States. (b) PENALTY.

(1) BOXING AND STAMPING. -Every person who removes from the place of manufacture any cigars or cigarettes not properly boxed and stamped as required by law shall be deemed guilty of a felony, and shall be fined not less than $100 nor more than $1,000, and imprisoned not less than six months nor more than

three years.

(2) OTHER ACTS.-Every person who commits any of the offenses described in subsection (a) of this section or subsection (b) of section 2170 shall be fined for each such offense not less than $100 nor more than $1,000, and imprisoned not less than

six months nor more than two years. (c) EXEMPTION IN CASE OF EXPORTATION.-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 section. SEC. 2172. FRAUDULENT USE OF STAMPS, PENALTY. Every person who

(a) PACKING IN Boxes BEARING FALSE STAMPS.—Packs cigars or cigarettes in any box bearing a false or fraudulent or counterfeit stamp; or

(b) AFFIXING FALSE STAMPS.- Affixes to any box containing cigars or cigarettes a stamp in the similitude or likeness of any stamp required to be used by the laws of the United States, whether the same be a customs or internal revenue stamp; or

(c) REMOVAL OF STAMPS.-Removes, or causes to be removed, from any box any stamp denoting the tax on cigars or cigarettes, with intent to use the same; or

(d) REUSE OF STAMPS.—Uses or permits any other person to use any stamp so removed; or

(e) TRAFFICKING IN USED STAMPS.-Receives, buys, sells, gives away, or has in his possession any stamp so removed; or

(f) OTHER FRAUDULENT USES.-Makes any other fraudulent use of any stamp intended for cigars or cigarettes;

shall be deemed guilty of a felony, and shall be fined not less than $100 nor more than $1,000, and imprisoned not less than six months nor more than three years. SEC. 2173. UNLAWFUL PURCHASE, RECEIPT, POSSESSION, OR SALE,

PENALTIES. (a) CIGARS NOT Tax-PAID.—Every person who buys, receives, or has in his possession any cigars or cigarettes on which the tax to which they are liable has not been paid shall be deemed guilty of a felony and shall be fined not less than $100 nor more than $1,000, and imprisoned not less than six months nor more than three years.

(b) CIGARS NOT PROPERLY BRANDED OR STAMPED.-Every person who purchases or receives for sale any cigars or cigarettes which have not been branded or stamped according to law shall be liable to a penalty of $50 for each such offense. SEC. 2174. SALE OF IMPORTED CIGARS IMPROPERLY PACKED AND

STAMPED, PENALTY. Every person who sells or offers for sale any imported cigars or cigarettes, or cigars or cigarettes purporting or claimed to have been imported, not put in packages and stamped as provided by this chapter, shall be fined not less than $500 nor more than $5,000, and be imprisoned not less than six months nor more than two years. SEC. 2175. ABSENCE OF STAMP, FORFEITURE.

In case of the absence of the proper revenue stamp on any box of cigars or cigarettes sold, or offered for sale, or kept for sale, such cigars or cigarettes shall be forfeited to the United States. SEC. 2176. EMPTY BOXES. (a) PENALTIES.

(1) DESTRUCTION OF STAMPS.-Any person who willfully neglects or refuses to destroy, as required in section 2112 (e), the stamps on any empty stamped box which contained cigars or cigarettes shall, for each sucb offense, be fined not exceeding $50 and imprisoned not less than ten days nor more than six months.

(2) TRAFFICKING.-Any person who fraudulently gives away or accepts from another, or who sells or buys for packing cigars or cigarettes any empty stamped box which contained cigars or cigarettes, shall, for each such offense, be fined not exceeding $100 and be imprisoned not more than one year.

(3) REFILLING.-Any person who uses for packing cigars or cigarettes any empty stamped box which contained cigars or cigarettes shall, for each such offense, be fined not exceeding $100 and

be imprisoned not more than one year. (b) DESTRUCTION.-Any revenue officer may destroy any emptied cigar or cigarette box upon which a cigar or cigarette stamp is found. SEC. 2177. FRAUDULENT CLAIM FOR DRAWBACK, PENALTY.

For penalty imposed in the case of fraudulent claims for drawback; see section 3326.

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