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(7) FALSE STAMPING OF PACKAGES.-Any container involved in the offense described in section 7271 (relating to disposal of stamped packages), and of the contents of such container.

(8) FRAUDULENT BONDS, PERMITS, AND ENTRIES. All property to which any false or fraudulent instrument involved in the offense described in section 7207 relates.

SEC. 7304. PENALTY FOR FRAUDULENTLY CLAIMING DRAWBACK. Whenever any person fraudulently claims or seeks to obtain an allowance of drawback on goods, wares, or merchandise on which no internal tax shall have been paid, or fraudulently claims any greater allowance of drawback than the tax actually paid, he 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 or his delegate.

PART II-PROVISIONS COMMON TO FORFEITURES

Sec. 7321. Authority to seize property subject to forfeiture.
Sec. 7322. Delivery of seized personal property to United States
marshal.

Sec. 7323. Judicial action to enforce forfeiture.

Sec. 7324. Special disposition of perishable goods.

Sec. 7325. Personal property valued at $2,500 or less.

Sec. 7326. Disposal of forfeited or abandoned property in special

cases.

Sec. 7327. Customs laws applicable.

Sec. 7328. Confiscation of matches exported.

Sec. 7329. Cross references.

SEC. 7321. AUTHORITY TO SEIZE PROPERTY SUBJECT TO FORFEITURE.

Any property subject to forfeiture to the United States under any provision of this title may be seized by the Secretary or his delegate.

SEC. 7322. DELIVERY OF SEIZED PERSONAL PROPERTY TO UNITED STATES MARSHAL.

Any forfeitable property which may be seized under the provisions of this title may, at the option of the Secretary or his delegate, be delivered to the United States marshal of the district, and remain in the care and custody and under the control of such marshal, pending disposal thereof as provided by law.

SEC. 7323. JUDICIAL ACTION TO ENFORCE FORFEITURE.

(a) NATURE AND VENUE.-The proceedings to enforce such forfeitures shall be in the nature of a proceeding in rem in the United States District Court for the district where such seizure is made.

(b) SERVICE OF PROCESS WHEN PROPERTY HAS BEEN RETURNED UNDER BOND.-In case bond as provided in section 7324 (3) shall have been executed and the property returned before seizure thereof by virtue of process in the proceedings in rem authorized in subsection (a) of this section, the marshal shall give notice of pendency of proceedings in court to the parties executing said bond, by personal service or publication, and in such manner and form as the court may direct, and the court shall thereupon have jurisdiction of said matter and parties in the same manner as if such property had been seized by virtue of the process aforesaid.

(c) COST OF Seizure TaxabLE.-The cost of seizure made before process issues shall be taxable by the court.

SEC. 7324. SPECIAL DISPOSITION OF PERISHABLE GOODS.

When any property which is seized under the provisions of section 7301 or section 7302 is liable to perish or become greatly reduced in price or value by keeping, or when it cannot be kept without great

expense

(1) APPLICATION FOR EXAMINATION.-The owner thereof, or the United States marshal of the district, may apply to the Secretary or his delegate to examine it; and

(2) APPRAISAL.-If, in the opinion of the Secretary or his delegate, it shall be necessary that such property should be sold to prevent such waste or expense, the Secretary or his delegate shall appraise the same; and thereupon

(3) RETURN TO OWNER UNDER BOND.-The owner shall have such property returned to him upon giving bond in an amount equal to such appraised value to abide the final order, decree, or judgment of the court having cognizance of the case, and to pay the amount of said appraised value to the Secretary or his delegate, the United States marshal, or otherwise, as may be ordered and directed by the court, which bond shall be filed by the Secretary or his delegate with the United States attorney for the district in which the proceedings in rem authorized in section 7323 may be commenced. (4) SALE IN ABSENCE OF BOND.

(A) ORDER TO SELL.-If such owner shall neglect or refuse to give such bond, the Secretary or his delegate shall issue to any Treasury officer or employee or to the United States marshal an order to sell the same.

(B) MANNER OF SALE.-Such Treasury officer or employee or the marshal shall as soon as practicable make public sale of such property in accordance with such regulations as may be prescribed by the Secretary or his delegate.

(C) DISPOSITION OF PROCEEDS.-The proceeds of the sale, after deducting the reasonable costs of the seizure and sale, shall be paid to the court to abide its final order, decree, or judgment. (5) FORM OF BOND AND SURETIES.

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For provisions relating to form and sureties on bonds, see section 7101. SEC. 7325. PERSONAL PROPERTY VALUED AT $2,500 OR LESS.

In all cases of seizure of any goods, wares, or merchandise as being subject to forfeiture under any provision of this title which, in the opinion of the Secretary or his delegate, are of the appraised value of $2,500 or less, the Secretary or his delegate shall, except in cases otherwise provided, proceed as follows:

(1) LIST AND APPRAISEMENT.-The Secretary or his delegate shall cause a list containing a particular description of the goods, wares, or merchandise seized to be prepared in duplicate, and an appraisement thereof to be made by three sworn appraisers, to be selected by the Secretary or his delegate who shall be respectable and disinterested citizens of the United States residing within the internal revenue district wherein the seizure was made. Such list and appraisement shall be properly attested by the Secretary or his delegate and such appraisers. Each appraiser shall be allowed for his services such compensation as the Secretary or his delegate shall by regulations prescribe, to be paid in the manner similar to

that provided for other necessary charges incurred in collecting internal revenue.

(2) NOTICE OF SEIZURE.-If such goods are found by such appraisers to be of the value of $2,500 or less, the Secretary or his delegate shall publish a notice for 3 weeks, in some newspaper of the district where the seizure was made, describing the articles and stating the time, place, and cause of their seizure, and requiring any person claiming them to appear and make such claim within 30 days from the date of the first publication of such notice.

(3) EXECUTION OF BOND BY CLAIMANT.-Any person claiming the goods, wares, or merchandise so seized, within the time specified in the notice, may file with the Secretary or his delegate a claim, stating his interest in the articles seized, and may execute a bond to the United States in the penal sum of $250, conditioned that, in case of condemnation of the articles so seized, the obligors shall pay all the costs and expenses of the proceedings to obtain such condemnation; and upon the delivery of such bond to the Secretary or his delegate, he shall transmit the same, with the duplicate list or description of the goods seized, to the United States attorney for the district, and such attorney shall proceed thereon in the ordinary manner prescribed by law.

(4) SALE IN ABSENCE OF BOND.-If no claim is interposed and no bond is given within the time above specified, the Secretary or his delegate shall give reasonable notice of the sale of the goods, wares, or merchandise by publication, and, at the time and place specified in the notice, shall, unless otherwise provided by law, sell the articles so seized at public auction, or upon competitive bids, in accordance with such regulations as may be prescribed by the Secretary or his delegate.

SEC. 7326. DISPOSAL OF FORFEITED OR ABANDONED PROPERTY IN SPECIAL CASES.

(a) COIN-OPERATED GAMING DEVICES.-Any coin-operated gaming device as defined in section 4462 (a) (2) upon which a tax is imposed by section 4461 and which has been forfeited under any provision of this title shall be destroyed, or otherwise disposed of, in such manner as may be prescribed by the Secretary or his delegate.

(b) NARCOTIC DRUGS.

For provisions relating to disposal of forfeited narcotic drugs, see sections 4714, 4733, and 4745 (d).

(c) FIREARMS.

For provisions relating to disposal of forfeited firearms, see section 5862 (b).

SEC. 7327, CUSTOMS LAWS APPLICABLE.

The provisions of law applicable to the remission or mitigation by the Secretary or his delegate of forfeitures under the customs laws sball apply to forfeitures incurred or alleged to have been incurred under the internal revenue laws.

SEC. 7328. CONFISCATION OF MATCHES EXPORTED.

Any white phosphorus matches exported or attempted to be exported shall be confiscated to the United States and destroyed in such manner as may be prescribed by the Secretary or his delegate.

SEC. 7329. CROSS REFERENCES.

(1) For the issuance of certificates of probable cause relieving officers making seizures of responsibility for damages, see 28 U. S. C. 2465. (2) For provisions relating to forfeitures generally in connection with alcohol taxes, see chapter 51.

(3) For provisions relating to forfeitures generally in connection with tobacco taxes, see chapter 52.

(4) For provisions relating to forfeitures generally in connection with taxes on certain firearms, see chapter 53.

Subchapter D-Miscellaneous Penalty and Forfeiture

Provisions

Sec. 7341. Penalty for sales to evade tax.

Sec. 7342. Penalty for refusal to permit entry or examination.
Sec. 7343. Definition of term "person".

Sec. 7344. Extended application of penalties relating to officers of
the Treasury Department.

SEC. 7341. PENALTY FOR SALES TO EVADE TAX.

(a) NONENFORCEABILITY OF CONTRACT.-Whenever any person who is liable to pay any tax imposed by this title upon, for, or in respect of, any property sells or causes or allows the same to be sold before such tax is paid, with intent to avoid such tax, or in fraud of the internal revenue laws, any debt contracted in such sale, and any security given therefor, unless the same shall have been bona fide transferred to an innocent holder, shall be void, and the collection thereof shall not be enforced in any court.

(b) FORFEITURE OF SUM PAID ON CONTRACT.-If such property has been paid for, in whole or in part, the sum so paid shall be deemed forfeited.

(c) MOIETY. Any person who shall sue for the sum so paid (in an action of debt) shall recover from the seller the amount so paid, onehalf to his own use and the other half to the use of the United States. SEC. 7342. PENALTY FOR REFUSAL TO PERMIT ENTRY OR EXAMINATION.

Any owner of any building or place, or person having the agency or superintendence of the same, who refuses to admit any officer or employee of the Treasury Department acting under the authority of section 7606 (relating to entry of premises for examination of taxable articles) or refuses to permit him to examine such article or articles, shall, for every such refusal, forfeit $500.

SEC. 7343. DEFINITION OF TERM "PERSON".

The term "person" as used in this chapter 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.

SEC. 7344. EXTENDED APPLICATION OF PENALTIES RELATING TO OFFICERS OF THE TREASURY DEPARTMENT.

All provisions of law imposing fines, penalties, or other punishment for offenses committed by an internal revenue officer or other officer of the Department of the Treasury, or under any agency or office thereof, shall apply to all persons whomsoever, employed, appointed, or acting under the authority of any internal revenue law, or any revenue provision of any law of the United States, when such persons are designated or acting as officers or employees in connection with such law, or are persons having the custody or disposition of any public money.

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