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(3) RETAIL DEALERS.-Who carries on the business of a retail dealer in filled cheese without having paid the special tax therefor, as required by law, shall, besides being liable for the payment of the tax, be fined not less than $40 nor more than $500 for each and every offense.

(b) OTHER OFFENSES.-Any manufacturer of filled cheese who fails to comply with the provisions of section 4833 (b) and (c), or with the regulations therein authorized, shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined not less than $500 nor more than $1,000.

(c) FAILURE OF WHOLESALE AND RETAIL DEALERS TO DISPLAY Signs. —Any wholesale or retail dealer in filled cheese who fails or neglects to comply with the provisions of section 4834 (a) shall be deemed guilty of a misdemeanor, and shall on conviction thereof be fined for each and every offense not less than $50 and not more than $200.

(d) OMISSION OR REMOVAL OF LABEL. -Every manufacturer of filled cheese who neglects to affix the label provided for in section 4833 (a) (2) to any package containing filled cheese made by 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 is committed.

(e) PURCHASING WHEN SPECIAL TAX Nor PAID.-Every person who knowingly purchases or receives for sale any filled cheese from any manufacturer or importer who has not paid the special tax provided for in section 4841 shall be liable, for each offense, to a penalty of $100.

(f) PURCHASING WHEN Not STAMPED, BRANDED, OR MARKED ACCORDING TO Law.-Any person who knowingly purchases or receives for sale any filled cheese which has not been branded or stamped according to law, or which is contained in packages not branded or marked according to law, shall be liable to a penalty of $50 for each such offense. SEC. 7267. OFFENSES RELATING TO WHITE PHOSPHORUS MATCHES.

(a) EXPORTATION OF MATCHES.-Any person guilty of violation of section 4805 (b) shall be fined not less than $1,000 and not more than $5,000.

(b) OFFENSES Not SPECIFICALLY COVERED.-If any manufacturer of white phosphorus matches, or any importer or exporter of matches, shall omit, neglect, or refuse to do or cause to be done any of the things required by law in carrying on or conducting his business, or shall do anything probibited by subchapter B of chapter 39, if there be no specific penalty or punishment imposed by any otber provision of this chapter or chapter 68 for the neglecting, omitting, or refusing to do, or for the doing or causing to be done, the thing required or prohibited, he shall be fined $1,000 for each offense.

(c) OMISSION OF LABEL FROM PACKAGES.-Every manufacturer of white phosphorus matches who neglects to affix the label required by section 4804 (a) (4) to any original package containing stamped packages of white phosphorus matches made by him or sold or removed by or for him, and every person who removes any such label so affixed from any such original package, shall be fined not more than $50 for each package in respect of which such offense is committed.

(d) Omission OF FACTORY NUMBER FROM PACKAGES.—Every manufacturer of white phosphorus matches who omits to mark, brand, affix, stamp, or print the factory number required under section 4804 (b) on every package of white phosphorus matches manufactured, sold, or removed by him shall be fined not more than $50 for each package in respect of which such offense is committed. SEC. 7268. POSSESSION WITH INTENT TO SELL IN FRAUD OF LAW

OR TO EVADE TAX. Every person who shall have in his custody or possession any goods, wares, merchandise, articles, or objects on which taxes are imposed by law, for the purpose of selling the same in fraud of the internal revenue laws, or with design to avoid payment of the taxes imposed thereon, shall be liable to a penalty of $500 or not less than double the amount of taxes fraudulently attempted to be evaded. SEC. 7269. FAILURE TO PRODUCE RECORDS.

Whoever fails to comply with any duty imposed upon him by section 6018, 6036 (in the case of an executor), or 6075 (a), or, having in his possession or control any record, file, or paper, containing or supposed to contain any information concerning the estate of the decedent, or, having in his possession or control any property comprised in the gross estate of the decedent, fails to exhibit the same upon request to the Secretary or his delegate who desires to examine the same in the performance of his duties under chapter 11 (relating to estate taxes), shall be liable to a penalty of not exceeding $500, to be recovered, with costs of suit, in a civil action in the name of the United States. SEC. 7270. INSURANCE POLICIES.

Any person who fails to comply with the requirements of section 4374 (relating to the affixing of stamps on insurance policies, etc.), with intent to evade the tax shall, in addition to other penalties provided therefor, pay a fine of double the amount of the tax. SEC. 7271. PENALTIES FOR OFFENSES RELATING TO STAMPS. Any person who with respect to any tax payable by stamps

(1) FAILURE TO ATTACH OR CANCEL STAMPS, ETC.-Fails to comply with rules or regulations prescribed pursuant to section 6804 (relating to attachment, cancellation, etc., of stamps), unless such failure is shown to be due to reasonable cause and not willful neglect;

(2) MANUFACTURE OR OFFER FOR SALE.—Manufactures or imports and sells, or offers for sale, or causes to be manufactured or imported and sold, or offered for sale, any playing cards, package, or other article without the full amount of tax being duly paid; or

(3) INSTRUMENTS.-Makes, signs, issues, or accepts, or causes to be made, signed, issued, or accepted, any instrument, document, or paper of any kind or description whatsoever without the full amount of tax thereon being duly paid; or

(4) DISPOSAL AND RECEIPT OF STAMPED PACKAGES.-In the case of any container which is stamped, branded, or marked (whether or not under authority of law) in such manner as to show that the

or

provisions of the internal revenue laws with respect to the contents or intended contents thereof have been complied with, and which is empty or contains any contents other than contents therein when the container was lawfully stamped, branded, or marked

(A) Transfers or receives (whether by sale, gift, or otherwise) such container knowing it to be empty or to contain such other contents; or

(B) Stamps, brands, or marks such container, or otherwise produces such a stamped, branded, or marked container, know

ing it to be empty or to contain such other contents; shall be liable for each such offense to a penalty of $50. SEC. 7272. PENALTY FOR FAILURE TO REGISTER.

(a) IN GENERAL.-Any person (other than persons required to register under subtitle E, or persons engaging in a trade or business on which a special tax is imposed by such subtitle) who fails to register with the Secretary or his delgate as required by this title or by regulations issued thereunder shall be liable to a penalty of $50. (b) CROSS REFERENCES.

For provisions relating to persons required by this title to register,

see sections 4101, 4412, 4455, 4722, 4753, 4804 (d), and 7011. SEC. 7273. PENALTIES FOR OFFENSES RELATING TO SPECIAL TAXES.

(a) GENERAL RULE.—Any person who shall fail to place and keep stamps denoting the payment of the special tax as provided in section 6806 (a) or (b) (whichever is applicable) shall be liable to a penalty equal to the special tax for which his business rendered him liable (unless such failure is shown to be due to reasonable cause); but in no case shall said penalty be less than $10. Where the failure to comply with the provisions of section 6806 (a) or (b) shall be through willful neglect or refusal, then the penalty shall be double the amount above prescribed. Nothing in this subsection shall in any way affect the liability of any person for exercising or carrying on any trade, business, or profession, or doing any act for the exercising, carrying on, or doing of which a special tax is imposed by law, without the payment thereof.

(b) FAILURE TO Post OR EXHIBIT SPECIAL WAGERING TAX STAMP.Any person who, through negligence, fails to comply with section 6806 (c) relating to the posting or exhibiting of the special wagering tax stamp, shall be liable to a penalty of $50. Any person who, through willful neglect or refusal, fails to comply with section 6806 (c) shall be liable to a penalty of $100. SEC. 7274. PENALTY FOR OFFENSES RELATING TO WHITE PHOS.

PHORUS MATCHES. Any manufacturer of white phosphorus matches who omits to mark, brand, affix, stamp, or print the factory number required under section 4804 (b) on every package of white phosphorus matches manufactured, sold, or removed by him shall be liable to a penalty of $50 for each package in respect of which such offense is committed. SEC. 7275. FAILURE TO PRINT CORRECT PRICE ON TICKETS.

For penalty applicable to certain offenses relating to admissions taxes, see section 4234 (b).

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Subchapter C—Forfeitures

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Sec. 7301. Property subject to tax.
Sec. 7302. Property used in violation of internal revenue laws.
Sec. 7303. Other property subject to forfeiture.

Sec. 7304. Penalty for fraudulently claiming drawback.
SEC. 7301. PROPERTY SUBJECT TO TAX.
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(a) TAXABLE ARTICLES.-Any property on which, or for or in respect whereof, any tax is imposed by this title which shall be found in the possession or custody or within the control of any person, for the purpose of being sold or removed by him in fraud of the internal

revenue laws, or with design to avoid payment of such tax, or which next is removed, deposited, or concealed, with intent to defraud the United of States of such tax or any part thereof, may be seized, and shall be e forfeited to the United States.

(b) Raw MATERIALS.—All property found in the possession of any person intending to manufacture the same into property of a kind subject to tax for the purpose of selling such taxable property in fraud of the internal revenue laws, or with design to evade the payment of such tax, may also be seized, and shall be forfeited to the United States.

(c) EQUIPMENT.-All property whatsoever, in the place or building, or any yard or enclosure, where the property described in subsection (a) or (b) is found, or which is intended to be used in the making of property described in subsection (a), with intent to defraud the United States of tax or any part thereof, on the property described in

subsection (a) may also be seized, and shall be forfeited to the United I States.

(d) PACKAGES.-All property used as a container for, or which shall have contained, property described in subsection (a) or (b) may also be seized, and shall be forfeited to the United States.

(e) CONVEYANCES.-Any property (including aircraft, vehicles, vessels, or draft animals) used to transport or for the deposit or concealment of property described in subsection (a) or (b), or any property used to transport or for the deposit or concealment of property which is intended to be used in the making or packaging of property described in subsection (a), may also be seized, and shall be forfeited to the United States. SEC. 7302. PROPERTY USED IN VIOLATION OF INTERNAL REVENUE

LAWS. It shall be unlawful to have or possess any property intended for use in violating the provisions of the internal revenue laws, or regulations prescribed under such laws, or which has been so used, and no

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property rights shall exist in any such property. A search warrant may issue as provided in chapter 205 of title 18 of the United States Code and the Federal Rules of Criminal Procedure for the seizure of such property. Nothing in this section shall in any manner limit or affect any criminal or forfeiture provision of the internal revenue laws, or of any other law. The seizure and forfeiture of any property under the provisions of this section and the disposition of such property subsequent to seizure and forfeiture, or the disposition of the proceeds from the sale of such property, shall be in accordance with existing laws or those hereafter in existence relating to seizures, forfeitures, and disposition of property or proceeds, for violation of the internal revenue laws. SEC. 7303. OTHER PROPERTY SUBJECT TO FORFEITURE. There may be seized and forfeited to the United States the following:

(1) COUNTERFEIT STAMPS.-Every stamp involved in the offense described in section 7208 (relating to counterfeit, reused, cancelled, etc., stamps), and the vellum, parchment, document, paper, package, or article upon which such stamp was placed or impressed in connection with such offense.

(3) OFFENSES BY MANUFACTURER OR IMPORTER OF OR WHOLESALE DEALER IN OLEOMARGARINE OR ADULTERATED BUTTER.—All oleomargarine or adulterated butter owned by any manufacturer or importer of or wholesale dealer in oleomargarine or adulterated butter, or in which he has any interest as owner, if he 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 if he shall do anything prohibited by subchapter F of chapter 38, or subchapter C of chapter 39.

(4) PURCHASE OR RECEIPT OF FILLED CHEESE OR ADULTERATED BUTTER.—All articles of filled cheese or adulterated butter (or the full value thereof) knowingly purchased or received by any person from any manufacturer or importer who has not paid the special tax provided in section 4821 or 4841. (5) PACKAGES OF

OF OLEOMARGARINE OR FILLED CHEESE.—All packages of oleomargarine or filled cheese subject to the tax under subchapter F of chapter 38, or part II of subchapter C of chapter 39, whichever is applicable, that shall be found without the stamps or marks provided for in the applicable subchapter or part thereof. (6) WHITE PHOSPHORUS MATCHES.

(A) All packages of white phosphorus matches subject to tax under subchapter B of chapter 39 and found without the stamps required by subchapter B of chapter 39.

(B) All the white phosphorus matches owned by any manufacturer of white phosphorus matches, or any importer or exporter of matches, or in which he has any interest as owner if he shall omit, neglect, or refuse to do or cause to be done any of the things required by law in carrying on or conducting his business, or shall do anything prohibited by subchapter B of chapter 39, if there be no specific penalty or punishment imposed by any other provision of subchapter B off chapter 39 for the neglecting, omitting, or refusing to do, or for the doing or causing to be done, the thing required or prohibited.

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