exceeding $1,000 or be imprisoned not more than six months, or both.

(5) PLAYING CARDS.

For penalty imposed for failure of manufacturers of playing cards to register, see subsection (c) of section 1831.

[For inapplicability of section 1821 (b) to certain reorganizations and transfers, see section 1808 (e) and (f).]

SEC. 1822. USE OF UNCANCELED STAMPS.

Whoever makes use of any adhesive stamp to denote any tax imposed by this chapter without canceling or obliterating such stamp, as prescribed in section 1816, is guilty of a misdemeanor and upon conviction thereof shall pay a fine of not more than $100 for each offense.

SEC. 1823. FRAUDS RELATING TO STAMPS.

Whoever

(a) MUTILATION OR REMOVAL.-Fraudulently cuts, tears, or removes from any vellum, parchment, paper, instrument, writing, package, or article, upon which any tax is imposed by this chapter, any adhesive stamp or the impression of any stamp, die, plate, or other article provided, made, or used in pursuance of this chapter;

(b) USE OF MUTILATED, INSUFFICIENT, AND COUNTERFEIT STAMPS.— Fraudulently uses, joins, fixes, or places to, with, or upon any vellum, parchment, paper, instrument, writing, package, or article, upon which any tax is imposed by this chapter, (1) any adhesive stamp, or the impression of any stamp, die, plate, or other article, which has been cut, torn, or removed from any other vellum, parchment, paper, instrument, writing, package, or article, upon which any tax is imposed by this chapter; or (2) any adhesive stamp or the impression of any stamp, die, plate, or other article of insufficient value; or (3) any forged or counterfeited stamp, or the impression of any forged or counterfeited stamp, die, plate, or other article; (c) REUSE OF STAMPS.

(1) PREPARATION FOR REUSE.-Willfully removes, or alters the cancellation or defacing marks of, or otherwise prepares, any adhesive stamp, with intent to use, or cause the same to be used, after it has already been used;

(2) TRAFFICKING. Knowingly or willfully buys, sells, offers for sale, or gives away, any such washed or restored stamp to any person for use, or knowingly uses the same; or

(3) POSSESSION.-Knowingly and without lawful excuse (the burden of proof of such excuse being on the accused) has in possession any washed, restored, or altered stamp, which has been removed from any vellum, parchment, paper, instrument, writing, package, or article;

shall, upon conviction, be punished by a fine of not more than $1,000, or by imprisonment for not more than five years, or both, and any such reused, canceled, or counterfeit stamp and the vellum, parchment, document, paper, package, or article upon which it is placed or impressed shall be forfeited to the United States.

SUBCHAPTER D-SPECIAL PROVISIONS APPLICABLE TO PLAYING CARDS

SEC. 1830. EXEMPTION IN CASE OF EXPORTATION.

Playing cards may be removed from the place of manufacture for export to a foreign country or for shipment to a possession of the United States * **without payment of tax, or affixing stamps thereto, under such rules and regulations and the filing of such bonds as the Commissioner, with the approval of the Secretary, may prescribe.

SEC. 1831. MANUFACTURERS.

(a) DEFINITION.-Every person who offers or exposes for sale playing cards, whether the articles so offered or exposed are of foreign manufacture and imported or are of domestic manufacture, shall be deemed the manufacturer thereof, and subject to all the duties, liabilities, and penalties imposed by law in regard to the sale of domestic articles without the use of the proper stamps denoting the tax paid thereon.

(b) REGISTRATION.-Every manufacturer of playing cards shall register with the collector of the district his name or style, place of residence, trade, or business, and the place where such business is to be carried on.

(c) PENALTY FOR FAILURE TO REGISTER.-Every manufacturer of playing cards who fails to register as provided and required in subsection (b) shall be subject to a penalty of $50.

SEC. 1832. STAMPS.

(a) SUPPLY.-The stamps on playing cards shall be furnished to the collectors requiring them, and collectors shall, if there be any manufacturers of playing cards within their respective istricts, keep on hand at all times a supply equal in amount to two months' sales thereof, and shall sell the same only to such manufacturers as have registered as required by law and to importers of playing cards, who are required to affix the same to imported playing cards.

(b) COLLECTOR'S ACCOUNT.-Every collector shall keep an account of the number and denominate values of the stamps sold by him to each manufacturer and importer.

SUBCHAPTER E-MISCELLANEOUS PROVISIONS

SEC. 1835. RECORDS, STATEMENTS, AND RETURNS.

Every person liable to any tax imposed by this chapter, or for the collection thereof, shall keep such records, render under oath such statements, make such returns, and comply with such rules and regulations as the Commissioner, with the approval of the Secretary, may from time to time prescribe.

SEC. 1836. RULES AND REGULATIONS.

For authority of the Commissioner, with the approval of the Secretary, to prescribe and publish all needful rules and regulations for the enforcement of this chapter, see section 3791.

SEC. 1837. OTHER LAWS APPLICABLE.

All administrative, special, or stamp provisions of law, including the law relating to the assessment of taxes, so far as applicable, shall be extended to and made a part of this chapter.

SEC. 1838. CROSS REFERENCES.

For general provisions relating to stamps, information and returns, assessment, collection, and refund, see chapters 28 [sections 3300 and following] and 34 to 37, inclusive [sections 3600 and following].

CHAPTER 12-SAFE DEPOSIT BOXES

SEC. 1850. TAX.

(a) RATE.-There shall be imposed a tax equivalent to 20 per centum of the amount collected for the use of any safe deposit box. (b) BY WHOM PAID.—The tax imposed by subsection (a) shall be paid by the person paying for the use of the safe deposit box.

SEC. 1851. COLLECTION OF TAX BY LESSOR.

(a) REQUIREMENT.-Every person making any collections specified in subsection (a) of section 1850 shall collect the amount of tax imposed by such subsection from the person paying for the use of the safe deposit box.

(b) CROSS REference.

For provision requiring the amount of tax so collected to be held in a special fund in trust for the United States, see section 3762.

SEC. 1852. RETURNS.

(a) REQUIREMENT.-Every person making any collections specified in subsection (a) of section 1850 shall on or before the last day of each month make a return, under oath, for the preceding month. Such returns shall contain such information and be made in such manner as the Commissioner, with the approval of the Secretary, may by regulations prescribe.

[For witnessing of returns in lieu of oath, see section 3330.]

(b) PLACE FOR FILING.-The return shall be made to the collector for the district in which is located the principal place of business of the person making any collections specified in subsection (a) of section. 1850, or, if he has no principal place of business in the United States, then to the collector at Baltimore, Maryland.

SEC. 1853. PAYMENT OF TAX.

(a) TIME FOR PAYMENT.-The tax imposed by section 1850 shall, without assessment by the Commissioner or notice from the collector, be due and payable to the collector at the time fixed for filing the

return.

(b) PLACE FOR PAYMENT.-The tax shall be paid to the collector for the district in which is located the principal place of business of the person making any collections specified in subsection (a) of section 1850, or, if he has no principal place of business in the United States, then to the collector at Baltimore, Maryland.

(c) ADDITION TO THE TAX IN CASE OF DELINQUENCY.-If the tax is not paid when due, there shall be added as part of the tax interest at the rate of 6 per centum per annum from the time the tax became due until paid.

SEC. 1854. REFUNDS AND CREDITS.

(a) ALLOWANCE.-Credit or refund of any overpayment of tax imposed by section 1850 may be allowed to the person who collected

the tax and paid it to the United States if such person establishes, to the satisfaction of the Commissioner. under such regulations as the Commissioner with the approval of the Secretary may prescribe, that he has repaid the amount of such tax to the person from whom he collected it, or obtained the consent of such person to the allowance of such credit or refund.

(b) CREDIT ON MONTHLY RETURNS.-Any person entitled to refund of tax under section 1850 paid, or collected and paid, to the United States by him may take credit therefor against taxes due upon any monthly return.

(c) ADJUSTMENTS FOR REFUNDED PAYMENTS.--Any person making a refund of any payment on which tax under section 1850 has been collected may repay therewith the amount of tax collected on such payment, and the amount of tax so repaid may be credited against the tax under any subsequent return.

SEC. 1855. REGULATIONS.

The Commissioner, with the approval of the Secretary, shall prescribe and publish all needful rules and regulations for the enforcement of this chapter.

SEC. 1856. APPLICABILITY OF ADMINISTRATIVE PROVISIONS.

All provisions of law (including penalties) applicable in respect of the taxes imposed by section 1700 shall, in so far as applicable and not inconsistent with this chapter, be applicable in respect of the tax imposed by section 1850.

SEC. 1857. DEFINITION OF SAFE DEPOSIT BOX.

For the purposes of this chapter, any vault, safe, box, or other receptacle, of not more than 40 cubic feet capacity, used for the safekeeping or storage of jewelry, plate, money, specie, bullion, stocks, bonds, securities, valuable papers of any kind, or other valuable personal property, shall be regarded as a safe deposit box.

SEC. 1858. PUBLICITY OF RETURNS.

For provisions with respect to publicity of returns under this chapter, see subsection (a) (2) of section 55 [in the note following section 1604].