6103 (b), or who permits any income return or copy thereof or any book containing any abstract or particulars thereof, or any other information, acquired by him through an inspection permitted him or another under section 6103 (b), to be seen or examined by any person except as provided by law, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, together with the costs of prosecution.

(3) SHAREHOLDERS.-Any shareholder who pursuant to the provisions of section 6103 (c) is allowed to examine the return of any corporation, and who makes known in any manner whatever not provided by law the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any such return, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, together with the costs of prosecution. (b) DISCLOSURE OF OPERATIONS OF MANUFACTURER OR PRODUCER.-Any officer or employee of the United States who divulges or makes known in any manner whatever not provided by law to any person the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, together with the costs of prosecution; and the offender shall be dismissed from office or discharged from employment.

(c) OFFENSES RELATING TO REPRODUCTION OF DOCUMENTS.-Any person who uses any film or photoimpression, or reproduction therefrom, or who discloses any information contained in any such film, photoimpression, or reproduction, in violation of any provision of the regulations prescribed pursuant to section 7513 (b), shall be fined not more than $1,000, or imprisoned not more than 1 year, or both.

(d) DISCLOSURES BY CERTAIN DELEGATES OF SECRETARY.-All provisions of law relating to the disclosure of information, and all provisions of law relating to penalties for unauthorized disclosure of information, which are applicable in respect of any function under this title when performed by an officer or employee of the Treasury Department are likewise applicable in respect of such function when performed by any person who is a "delegate" within the meaning of section 7701 (a) (12) (B).

(e) CROSS REFERENCE.

(1) RETURNS OF FEDERAL UNEMPLOYMENT TAX.—

For special provisions applicable to returns of tax under chapter 23 (relating to Federal Unemployment Tax), see section 6106.

(2) PENALTIES FOR DISCLOSURE OF CONFIDENTIAL INFORMATION.— For penalties for disclosure of confidential information by any officer or employee of the United States or any department or agency thereof, see 18 U. S. C. 1905.

SEC. 7214. OFFENSES BY OFFICERS AND EMPLOYEES OF THE UNITED STATES.

(a) UNLAWFUL ACTS OF REVENUE OFFICERS OR AGENTS. Any officer or employee of the United States acting in connection with any revenue law of the United States

(1) who is guilty of any extortion or willful oppression under color of law: or

(2) who knowingly demands other or greater sums than are authorized by law, or receives any fee, compensation, or reward, except as by law prescribed, for the performance of any duty; or

(3) who with intent to defeat the application of any provision of this title fails to perform any of the duties of his office or employment; or

(4) who conspires or colludes with any other person to defraud the United States; or

(5) who knowingly makes opportunity for any person to defraud the United States; or

(6) who does or omits to do any act with intent to enable any other person to defraud the United States; or

(7) who makes or signs any fraudulent entry in any book, or makes or signs any fraudulent certificate, return, or statement; or (8) who, having knowledge or information of the violation of any revenue law by any person, or of fraud committed by any person against the United States under any revenue law, fails to report, in writing, such knowledge or information to the Secretary or his delegate; or

(9) who demands, or accepts, or attempts to collect, directly or indirectly as payment or gift, or otherwise, any sum of money or other thing of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of law, except as expressly authorized by law so to do; shall be dismissed from office or discharged from employment and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both. The court may in its discretion award out of the fine so imposed an amount, not in excess of one-half thereof, for the use of the informer, if any, who shall be ascertained by the judgment of the court. The court also shall render judgment against the said officer or employee for the amount of damages sustained in favor of the party injured, to be collected by execution.

(b) INTEREST OF INTERNAL REVENUE OFFICER OR EMPLOYEE IN TOBACCO OR LIQUOR PRODUCTION.-Any internal revenue officer or employee interested, directly or indirectly, in the manufacture of tobacco, snuff, or cigarettes, or in the production, rectification, or redistillation of distilled spirits, shall be dismissed from office; and each such officer or employee so interested in any such manufacture or production, rectification, or redistillation or production of fermented liquors shall be fined not more than $5,000.

(c) CROSS REFERENCE.

For penalty on collecting or disbursing officers trading in public funds or debts or property, see 18 U. S. C. 1901.

SEC. 7215. OFFENSES WITH RESPECT TO COLLECTED TAXES.

(a) PENALTY. Any person who fails to comply with any provision of section 7512 (b) shall, in addition to any other penalties provided by law, be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than one year, or both, together with the costs of prosecution.

(b) EXCEPTIONS.-This section shall not apply

(1) to any person, if such person shows that there was reasonable doubt as to (A) whether the law required collection of tax, or (B) who was required by law to collect tax, and

(2) to any person, if such person shows that the failure to comply with the provisions of section 7512 (b) was due to circumstances beyond his control.

For purposes of paragraph (2), a lack of funds existing immediately after the payment of wages (whether or not created by the payment of such wages) shall not be considered to be circumstances beyond the control of a person.

PART II-PENALTIES APPLICABLE TO CERTAIN TAXES

Sec. 7231, Failure to obtain license for collection of foreign items. Sec. 7232. Failure to register or give bond, or false statement by manufacturer or producer of gasoline or lubricating oil. Sec. 7233. Failure to pay, or attempt to evade payment of, tax on cotton futures, and other violations.

Sec. 7234.

Sec. 7235.

Violation of laws relating to oleomargarine or adulterated butter operations.

Violation of laws relating to adulterated butter and process or renovated butter.

Sec. 7236. Violation of laws relating to filled cheese.

Sec. 7237. Violation of laws relating to narcotic drugs and to

marihuana.

Sec. 7238. Violation of laws relating to opium for smoking.

Sec. 7239. Violations of laws relating to white phosphorus matches.
Sec. 7240. Officials investing or speculating in sugar.

SEC. 7231. FAILURE TO OBTAIN LICENSE FOR COLLECTION OF
FOREIGN ITEMS.

Any person required by section 7001 (relating to collection of certain foreign items) to obtain a license who knowingly undertakes to collect the payments described in section 7001 without having obtained a license therefor, or without complying with regulations prescribed under section 7001, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than 1 year, or both.

SEC. 7232. FAILURE TO REGISTER OR GIVE BOND, OR FALSE STATEMENT BY MANUFACTURER OR PRODUCER OF GASOLINE OR LUBRICATING OIL.

Every person who fails to register or give bond as required by section 4101, or who in connection with any purchase of gasoline or lubricating oil falsely represents himself to be registered and bonded as provided by section 4101, or who willfully makes any false statement in an application for registration under section 4101, shall, upon conviction thereof, be fined not more than $5,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution. SEC. 7233. FAILURE TO PAY, OR ATTEMPT TO EVADE PAYMENT of. TAX ON COTTON FUTURES, AND OTHER VIOLATIONS.

Any person

(1) NONPAYMENT OR EVASION OF TAX.-Liable to the payment of any tax imposed by subchapter D of chapter 39, who fails to pay, or evades, or attempts to evade the payment of such tax; and

(2) OTHER VIOLATIONS.-Who otherwise violates any provision of subchapter D of chapter 39, or any rule or regulation made in pursuance thereof;

shall, upon conviction thereof, be fined not less than $100 nor more than $20,000, in the discretion of the court; and, in case of natural persons, may, in addition, be punished by imprisonment for not less than 60 days nor more than 3 years, in the discretion of the court.

SEC. 7234. VIOLATION OF LAWS RELATING TO OLEOMARGARINE OR ADULTERATED BUTTER OPERATIONS.

(a) FALSE BRANDING, SELLING, OR PACKING, IN VIOLATION OF LAW.-Every person who knowingly sells or offers for sale, or delivers or offers to deliver, any oleomargarine in any other form than in new wooden, tin-plate, or paper packages, as described in section 4594 (a) and (b), or who packs in any package any oleomargarine in any manner contrary to law, or who falsely brands any package or affixes a stamp on any package 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 2 years.

(b) REMOVAL OR DEFACEMENT OF STAMPS, MARKS, OR BRANDS.— Any person who shall willfully remove or deface the stamps, marks, or brands on a package containing oleomargarine or adulterated butter, taxed as provided by subchapter F of chapter 38, or subchapter C of chapter 39, respectively, shall be guilty of a misdemeanor, and shall be punished by a fine of not less than $100 nor more than $2,000, and by imprisonment for not less than 30 days nor more than 6 months. (c) FAILURE OF WHOLESALE DEALERS TO KEEP OR PERMIT INSPECTION OF BOOKS, OR TO RENDER RETURNS.-Any person who willfully violates any of the provisions of section 4597 (a) shall for each such offense be fined not less than $50 and not exceeding $500, and imprisoned not less than 30 days nor more than 6 months.

(d) IMPORTED OLEOMARGARINE OR ADULTERATED BUTTER.

(1) FAILURE OF CUSTOMS OFFICER TO COMPLY WITH LAW.-Every officer or employee of the Treasury Department having duties under section 4591 who permits any imported oleomargarine or adulterated butter to pass out of his custody or control without compliance by the owner or importer thereof with the provisions of section 4591 relating thereto, shall be fined not less than $1,000 nor more than $5,000, and imprisoned not less than 6 months nor more than 3 years.

(2) EMPTY PACKAGES.—

(A) FAILURE TO DESTROY STAMPS.-Any person who willfully neglects or refuses to destroy utterly the stamps on any empty package which contained oleomargarine or adulterated butter, or filled cheese shall for each such offense be fined not exceeding $50, and imprisoned not less than 10 days nor more than 6 months;

and

(B) TRAFFICKING.-Any person who fraudulently gives away or accepts from another, or who sells, buys, or uses for packing oleomargarine or adulterated butter, any such stamped package shall for each such offense be fined not exceeding $100, and be imprisoned not more than 1 year.

(3) SALE WHEN IMPROPERLY PACKED OR STAMPED.-Every person who sells or offers for sale any imported oleomargarine or adulterated butter, or oleomargarine or adulterated butter purporting or

claimed to have been imported, not put up in packages and stamped as provided by subchapter F of chapter 38 or subchapter C of chapter 39, shall be fined not less than $500 nor more than $5,000, and be imprisoned not less than 6 months nor more than 2 years.

(4) FRAUD BY IMPORTER.-Whenever any person importing oleomargarine defrauds, or attempts to defraud, the United States of the tax on the oleomargarine imported by him, or any part thereof, he shall be fined not less than $500 nor more than $5,000, and shall be imprisoned not less than 6 months nor more than 3 years.

SEC. 7235. VIOLATION OF LAWS RELATING TO ADULTERATED BUTTER AND PROCESS OR RENOVATED BUTTER.

(a) ADULTERATED BUTTER-False Branding, SALE, PACKING, or STAMPING IN VIOLATION OF LAW.-Every person who knowingly sells or offers for sale, or delivers or offers to deliver, any adulterated butter in any other form than in new wooden, tin-plate, or paper packages as described in section 4815 (a), or who packs in any package any adulterated butter in any manner contrary to law, or who falsely brands any package or affixes a stamp on any package 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 2

years.

(b) FAILURE OF WHOLESALE DEALERS TO KEEP OR Permit InSPECTION OF BOOKS, OR TO RENDER RETURNS.-Any person who willfully violates any of the provisions of section 4815 (b) shall for each such offense be fined not less than $50 and not exceeding $500, and imprisoned not less than 30 days nor more than 6 months.

(c) FAILURE TO COMPLY WITH PROVISIONS RELATING TO THE MANUFACTURE, STORAGE, AND MARKING OF PROCESS OR RENOVATED BUTTER.-Any person, firm, or corporation violating any of the provisions of section 4817 shall be deemed guilty of a misdemeanor and on conviction thereof shall be punished by a fine of not more than $1,000, or by imprisonment for not more than 6 months, or by both such fine and imprisonment, in the discretion of the court.

(d) DEALERS IN ADULTERATED BUTTER.-Every person who carries on the business of a dealer in adulterated butter without having paid the special tax therefor, as required by law, shall, besides being liable to the payment of the tax, be fined not less than $50 nor more than $500 for each offense.

(e) FRAUD BY MANUFACTURER.-Whenever any person manufacturing adulterated butter defrauds, or attempts to defraud, the United States of the tax on the adulterated butter manufactured by him, or any part thereof, he shall be fined not less than $500 nor more than $5,000, and shall be imprisoned not less than 6 months nor more than 3 years.

SEC. 7236. VIOLATION OF LAWS RELATING TO FILLED CHEESE.

FALSE BRANDING, SALE, PACKING, OR STAMPING IN VIOLATION OF LAW.-Every person who knowingly sells or offers to sell, or delivers or offers to deliver, filled cheese in any other form than in new wooden or paper packages, marked and branded as provided for and described in section 4834 (b), or who packs in any package or packages filled cheese in any manner contrary to law, or who falsely brands any package or affixes a stamp on any package denoting a less amount