SEC. 5560. OTHER PROVISIONS APPLICABLE. All provisions of subtitle F, insofar as applicable and not inconsistent with the provisions of this subtitle, are hereby extended to and made a part of this subtitle. SEC. 5561. EXEMPTIONS TO MEET THE REQUIREMENTS OF THE NATIONAL DEFENSE. The Secretary or his delegate may temporarily exempt proprietors of distilled spirits plants from any provision of the internal revenue laws relating to distilled spirits, except those requiring payment of the tax thereon, whenever in his judgment it may seem expedient to do so to meet the requirements of the national defense. Whenever the Secretary or his delegate shall exercise the authority conferred by this section he may prescribe such regulations as may be necessary to accomplish the purpose which caused him to grant the exemption. SEC. 5562. EXEMPTIONS FROM CERTAIN REQUIREMENTS IN CASES OF DISASTER. Whenever the Secretary or his delegate finds that it is necessary or desirable, by reason of disaster, to waive provisions of internal revenue law with regard to distilled spirits, he may temporarily exempt proprietors of distilled spirits plants from any provision of the internal revenue laws relating to distilled spirits, except those requiring payment of the tax thereon, to the extent he may deem necessary or desirable. Subchapter J-Penalties, Seizures, and Forfeitures Part I. Penalty, seizure, and forfeiture provisions applicable to Part III. Penalty, seizure, and forfeiture provisions applicable to beer and brewing. Part IV. Penalty, seizure, and forfeiture provisions common to liquors. Part V. Penalties applicable to occupational taxes. PART I-PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS Sec. 5601. Criminal penalties. Sec. 5602. Penalty for tax fraud by distiller. Sec. 5603. Penalty relating to records, returns, and reports. Sec. 5604. Penalties relating to stamps, marks, brands, and containers. Sec. 5605. Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered. Sec. 5606. Sec. 5607. Penalty relating to containers of distilled spirits. Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles. Sec. 5608. Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding. Sec. 5609. Destruction of unregistered stills, distilling apparatus, equipment, and materials. Sec. 5610. Disposal of forfeited equipment and material for dis tilling. Sec. 5611. Release of distillery before judgment. Sec. 5612. Forfeiture of taxpaid distilled spirits remaining on bonded premises. Sec. 5613. Forfeiture of distilled spirits not stamped, marked, or branded as required by law. Sec. 5614. Burden of proof in cases of seizure of spirits. Sec. 5615. Property subject to forfeiture. SEC. 5601. CRIMINAL PENALTIES. (a) OFFENSES.-Any person who (1) UNREGISTERED STILLS.-has in his possession or custody, or under his control, any still or distilling apparatus set up which is not registered, as required by section 5179 (a); or (2) FAILURE OF DISTILLER OR RECTIFIER TO FILE APPLICATION. engages, in the business of a distiller or rectifier without having filed application for and received notice of registration, as required by section 5171 (a); or (3) FALSE OR FRAUDULENT APPLICATION.-engages, or intends to engage, in the business of distiller, bonded warehouseman, rectifier, or bottler of distilled spirits, and files a false or fraudulent application under section 5171; or (4) FAILURE OR REFUSAL OF DISTILLER OR RECTIFIER TO GIVE BOND.-carries on the business of a distiller or rectifier without having given bond as required by law; or (5) FALSE, FORGED, OR FRAUDULENT BOND. engages, or intends to engage, in the business of distiller, bonded warehouseman, rectifier, or bottler of distilled spirits, and gives any false, forged, or fraudulent bond, under subchapter B; or (6) DISTILLING ON PROHIBITED PREMISES.-uses, or possesses with intent to use, any still, boiler, or other utensil for the purpose of producing distilled spirits, or aids or assists therein, or causes or procures the same to be done, in any dwelling house, or in any shed, yard, or inclosure connected with such dwelling house (except as authorized under section 5178 (a) (1) (C)), or on board any vessel or boat, or on any premises where beer or wine is made or produced, or where liquors of any description are retailed, or on premises where any other business is carried on (except when authorized under section 5178 (b)); or (7) Unlawful PRODUCTION, Removal, or usE OF MATERIAL fit FOR PRODUCTION OF DISTILLED SPIRITS.-except as otherwise provided in this chapter, makes or ferments mash, wort, or wash, fit for distillation or for the production of distilled spirits, in any building or on any premises other than the designated premises of a distilled spirits plant lawfully qualified to produce distilled spirits, or removes, without authorization by the Secretary or his delegate, any mash, wort, or wash, so made or fermented, from the designated premises of such lawfully qualified plant before being distilled; or (8) UNLAWFUL PRODUCTION OF DISTILLED SPIRITS.-not being a distiller authorized by law to produce distilled spirits, produces distilled spirits by distillation or any other process from any mash, wort, wash, or other material; or (9) UNAUTHORIZED USE OF DISTILLED SPIRITS IN MANUFACTURING PROCESSES.—except as otherwise provided in this chapter, uses distilled spirits in any process of manufacture unless such spirits(A) have been produced in the United States by a distiller authorized by law to produce distilled spirits and withdrawn in compliance with law; or (B) have been imported (or otherwise brought into the United States) and withdrawn in compliance with law; or (10) UNLAWFUL RECTIFYING OR BOTTLING.—engages in or carries on the business of a rectifier, or a bottler or distilled spirits (A) with intent to defraud the United States of any tax on the distilled spirits rectified or bottled by him; or (B) with intent to aid, abet, or assist any person or persons in defrauding the United States of the tax on any distilled spirits; or (11) UNLAWFUL PURCHASE, RECEIPT, RECTIFICATION, OR BOTTLING OF DISTILLED SPIRITS.-purchases, receives, rectifies, or bottles any distilled spirits, knowing or having reasonable grounds to believe that any tax due on such spirits has not been paid or determined as required by law; or (12) UNLAWFUL REMOVAL OR CONCEALMENT OF DISTILLED SPIRITS.-removes, other than as authorized by law, any distilled spirits on which the tax has not been paid or determined, from the place of manufacture or storage, or from any instrument of transportation, or conceals spirits so removed; or (13) CREATION OF FICTITIOUS PROOF.-adds, or causes to be added, any ingredient or substance (other than ingredients or substances authorized by law to be added) to any distilled spirits before the tax is paid thereon, or determined as provided by law, for the purpose of creating fictitious proof; or (14) DISTILLING AFTER NOTICE OF SUSPENSION.-after the time fixed in the notice given under section 5221 (a) to suspend operations as a distiller, carries on the business of a distiller on the premises covered by the notice of suspension, or has mash, wort, or beer on such premises, or on any premises connected therewith, or has in his possession or under his control any mash, wort, or beer, with intent to distill the same on such premises; shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, for each such offense. (b) PRESUMPTIONS.— (1) UNREGISTERED STILLS.-Whenever on trial for violation of subsection (a) (1) the defendant is shown to have been at the site or place where, and at the time when, a still or distilling apparatus was set up without having been registered, such presence of the defendant shall be deemed sufficient evidence to authorize conviction, unless the defendant explains such presence to the satisfaction of the jury (or of the court when tried without jury). (2) FAILURE OR REFUSAL OF DISTILLER OR RECTIFIER TO GIVE BOND. Whenever on trial for violation of subsection (a) (4) the defendant is shown to have been at the site or place where, and at the time when, the business of a distiller or rectifier was so engaged in or carried on, such presence of the defendant shall be deemed sufficient evidence to authorize conviction, unless the defendant explains such presence to the satisfaction of the jury (or of the court when tried without jury). (3) UNLAWFUL PRODUCTION, REMOVAL, OR USE OF MATERIAL FIT FOR PRODUCTION OF DISTILLED SPIRITS.-Whenever on trial for violation of subsection (a) (7) the defendant is shown to have been at the place in the building or on the premises where such mash, wort, or wash fit for distillation or the production of distilled spirits, was made or fermented, and at the time such mash, wort, or wash was there possessed, such presence of the defendant shall be deemed sufficient evidence to authorize conviction, unless the defendant explains such presence to the satisfaction of the jury (or of the court when tried without jury). (4) UNLAWFUL PRODUCTION OF DISTILLED SPIRITS.-Whenever on trial for violation of subsection (a) (8) the defendant is shown to have been at the site or place where, and at the time when, such distilled spirits were produced by distillation or any other process from mash, wort, wash, or other material, such presence of the defendant shall be deemed sufficient evidence to authorize conviction, unless the defendant explains such presence to the satisfaction of the jury (or of the court when tried without jury). SEC. 5602. PENALTY FOR TAX FRAUD BY DISTILLER. Whenever any person engaged in or carrying on the business of a distiller defrauds, attempts to defraud, or engages in such business. with intent to defraud the United States of the tax on the spirits distilled by him, or of any part thereof, he shall be fined not more than $10,000, or imprisoned not more than 5 years, or both. No discontinuance or nolle prosequi of any prosecution under this section shall be allowed without the permission in writing of the Attorney General. SEC. 5603. PENALTY RELATING TO RECORDS, RETURNS, AND REPORTS. (a) FRAUDULENT NONCOMPLIANCE.-Any person required by this chapter (other than subchapters F and G) or regulations issued pursuant thereto to keep or file any record, return, report, summary, transcript, or other document, who, with intent to defraud the United States, shall (1) fail to keep any such document or to make required entries therein; or (2) make any false entry in such document; or (3) cancel, alter, or obliterate any part of such document or any entry therein, or destroy any part of such document or any entry therein; or (4) hinder or obstruct any internal revenue officer from inspecting any such document or taking any abstracts thereform; or (5) fail or refuse to preserve or produce any such document, as required by this chapter or regulations issued pursuant thereto; or who shall, with intent to defraud the United States, cause or procure the same to be done, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, for each such offense. (b) FAILURE TO COMPLY.-Any person required by this chapter (other than subchapters F and G) or regulations issued pursuant thereto to keep or file any record, return, report, summary, transcript, or other document, who, otherwise than with intent to defraud the United States, shall (1) fail to keep any such document or to make required entries therein; or (2) make any false entry in such document; or (3) cancel, alter, or obliterate any part of such document or any entry therein, or destroy any part of such document, or any entry therein, except as provided by this title or regulations issued pursuant thereto; or (4) hinder or obstruct any internal revenue officer from inspecting any such document or taking any abstracts therefrom; or (5) fail or refuse to preserve or produce any such document, as required by this chapter or regulations issued pursuant thereto; or who shall, otherwise than with intent to defraud the United States, cause or procure the same to be done, shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, for each such offense. SEC. 5604. PENALTIES RELATING TO STAMPS, MARKS, BRANDS, AND CONTAINERS. (a) GENERAL. Any person who shall-- - (1) transport, possess, buy, sell, or transfer any distilled spirits, required to be stamped under the provisions of section 5205 (a) (2), |