approved by the collector of the district from which the goods are shipped, in a penal sum double the amount of the tax for which said claim is made, that he will procure, within a reasonable time, evidence satisfactory to the Commissioner that said tobacco, snuff, cigars, or cigarettes have been landed at any port without the jurisdiction of the United States, or that after shipment the same were lost at sea, and have not been relanded within the limits of the United States. (b) SHIPMENTS TO PUERTO RICO

* *

*

For provisions relating to the allowance of drawback of internal revenue tax on articles shipped to Puerto Rico see sections 3361 and * * *

* *

SEC. 2137. REFUND TO EXPORTER INSTEAD OF MANUFACTURER.

Under such rules and regulations as the Commissioner with the approval of the Secretary may prescribe, the amount of any internal revenue tax erroneously or illegally collected in respect of articles exported or shipped under section 2135 (a) (1) and (3) may be refunded to the exporter or shipper of the articles, instead of to the manufacturer, if the manufacturer waives any claim for the amount so to be refunded.

SUBCHAPTER E-PENALTIES AND FORFEITURES

Part I-Penalties and Forfeitures Common to Tobacco, Snuff, Cigars, and Cigarettes

SEC. 2150. FAILURE TO REGISTER, PENALTY.

Every dealer in leaf tobacco, manufacturer of tobacco, manufacturer of cigars or cigarettes, or peddler of tobacco who fails to register with the collector as required under sections 2051, 2011, 2031, and 2071, respectively, shall be subject to a penalty of $50.

SEC. 2151. FRAUDULENTLY STAMPED PACKAGES, POSSESSION, SALE OF, OR FROM, PENALTY.

Every manufacturer or other person who

(a) Sells or offers for sale any box or other package of tobacco, snuff, cigars, or cigarettes, having affixed thereto any fraudulent, spurious, imitation, or counterfeit stamp, or stamp that has been previously used; or

or

(b) Sells from any such fraudulently stamped box or package;

(c) Has in his possession any box or package as aforesaid, knowing the same to be fraudulently stamped;

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

SEC. 2152. PEDDLING UNLAWFULLY, PENALTY.

Every person who

(a) FAILURE TO OBTAIN CERTIFICATE.-Is found peddling tobacco, snuff, cigars, or cigarettes, without having previously obtained the collector's certificate as provided for in section. 2074; or

(b) FAILURE TO GIVE BOND.- Is found peddling tobacco, snuff, cigars, or cigarettes, without having given the bond required under section 2073; or

(c) FAILURE TO AFFIX SIGN.--Fails to have affixed to his wagon, in a conspicuous place, a sign, painted in oil colors, or gilded, giving his full name, business, and collection district; or

(d) SELLING IN UNAUTHORIZED PACKAGES.-Sells tobacco, snuff, cigars, or cigarettes otherwise than in full and original packages as put up by the manufacturer; or

(e) POSSESSION OF USED STAMPS.-Has in his possession any internal revenue stamp which has been removed from any box or other package of tobacco, snuff, cigars, or cigarettes; or

(f) POSSESSION OF BROKEN PACKAGES WITH UNDESTROYED STAMPS. Has in his possession any empty or partially emptied box or other package which has been used for tobacco, snuff, cigars, or cigarettes, the stamp or stamps on which have not been destroyed;

shall, for each such offense, be fined not less than $100 nor more than $500, or imprisoned not less than six months nor more than one year, or both, at the discretion of the court.

SEC. 2153. PEDDLER'S CERTIFICATE, REFUSAL TO PERMIT INSPECTION, PENALTY.

Refusal or failure to produce for inspection the collector's certificate for peddlers, when demanded by any internal revenue agent, shall subject the party guilty thereof to a fine of not more than $500 and to imprisonment not more than 12 months.

SEC. 2154. PEDDLERS, FORFEITURES RELATING TO.

(a) OFFENSES MENTIONED IN SECTION 2152.-Any collector or deputy collector finding any person peddling tobacco, snuff, cigars, or cigarettes in the act of offending as to any of the offenses mentioned in section 2152 may seize the horse or horses, mule or mules, wagon and contents, or pack, bundle, or basket, of any such person; and the collector shall thereupon proceed upon such seizure as provided in subsection (b).

(b) REFUSAL TO PERMIT INSPECTION OF CERTIFICATE.-Whenever any peddler refuses to exhibit the collector's certificate for peddlers on demand of any officer of internal revenue, said officer may seize the horse or mule, wagon, and contents, or pack, bundle, or basket, of any person so refusing; and the collector of the district in which the seizure occurs may, on ten days' notice, published in any newspaper in the district, or served personally on the peddler, or at his dwelling house, require such peddler to show cause, if any he has, why the horses or mules, wagons, and contents, pack, bundle, or basket so seized shall not be forfeited. In case no sufficient cause is shown, proceedings for the forfeiture of the property seized shall be taken under the general provisions of the internal revenue laws relating to forfeitures.

SEC. 2155. RELANDING UNLAWFULLY WHEN SHIPPED FOR EXPORT, PENALTY AND FORFEITURE.

(a) PENALTY. Every person who, with the intent to defraud the revenue laws of the United States, relands or causes to be relanded, within the jurisdiction of the United States, any manufactured tobacco, snuff, cigars, or cigarettes, which have been shipped for exportation under the provisions of section 2135, without properly entering such tobacco, snuff, cigars, or cigarettes at a customhouse, and paying the proper customs and internal revenue tax thereon, or who receives such relanded tobacco, snuff, cigars, or cigarettes, and every person who aids or abets in such relanding or receiving such tobacco, snuff, cigars, or cigarettes, shall, on conviction, be fined not exceeding $5,000, or imprisoned not more than three years; and

(b) FORFEITURE. All tobacco, snuff, cigars, cigarettes so relanded shall be forfeited to the United States.

SEC. 2156. INFORMATION, RETURNS, AND PAYMENT OF TAX, VIOLATIONS RELATING TO; PENALTIES.

(a) [FAILURE TO FILE RETURNS, SUBMIT INFORMATION, OR PAY TAX.-] Any person required under this chapter to pay any tax, or required by law or regulations made under authority thereof to make a return, keep any records, or supply any information, for the purposes of the computation, assessment, or collection of any tax imposed by this chapter, who willfully fails to pay such tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than one year, or both, together with the costs of prosecution.

(b) [FAILURE TO COLLECT AND PAY OVER TAX, OR ATTEMPT TO EVADE OR DEFEAT TAX-CRIMINAL PENALTY.-] Any person required under this chapter to collect, account for, and pay over any tax imposed by this chapter, who willfully fails to collect or truthfully account for and pay over such tax, and any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony, and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution.

(c) [FAILURE TO COLLECT AND PAY OVER TAX, OR ATTEMPT TO EVADE OR DEFEAT TAX-CIVIL PENALTY.-] Any person who willfully fails to pay, collect, or truthfully account for and pay over any tax imposed by this chapter, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty of the amount of the tax evaded, or not paid, collected, or accounted for and paid over, to be assessed and collected in the same manner as taxes are assessed and collected. No penalty shall be assessed under this subsection for any offense for which a penalty may be assessed under authority of section 3612.

(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