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a distiller with intent to defraud the United States of the tax on the distilled spirits distilled by him, or any part thereof; or after the time fixed in the notice declaring his intention to suspend work, filed under section 5221 (a), carries on the business of a distiller on the premises covered by such notice, 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

(A) all distilled spirits or wines, and all stills or other apparatus fit or intended to be used for the distillation or rectification of spirits, or for the compounding of liquors, owned by such person, wherever found; and

(B) all distilled spirits, wines, raw materials for the production of distilled spirits, and personal property found in the distillery or in any building, room, yard, or inclosure connected therewith and used with or constituting a part of the premises; and

(C) all the right, title, and interest of such person in the lot or tract of land on which the distillery is situated; and

(D) all the right, title, and interest in the lot or tract of land on which the distillery is located of every person who knowingly has suffered or permitted the business of a distiller to be there carried on, or has connived at the same; and

(E) all personal property owned by or in possession of any person who has permitted or suffered any building, yard, or inclosure, or any part thereof, to be used for purposes of ingress or egress to or from the distillery, which shall be found in any such building, yard, or inclosure; and

(F) all the right, title, and interest of every person in any premises used for ingress or egress to or from the distillery who knowingly has suffered or permitted such premises to be used for such ingress or egress; and

(4) UNLAWFUL PRODUCTION

PLANTS.

AND REMOVALS FROM VINEGAR

(A) all distilled spirits in excess of 15 percent of alcohol by volume produced on the premises of a vinegar plant; and

(B) all vinegar or other fluid or other material containing a greater proportion than 2 percent of proof spirits removed from any vinegar plant; and

(5) FALSE OR OMITTED ENTRIES IN RECORDS, RETURNS, AND REPORTS.-Whenever any person required by section 5207 to keep or file any record, return, report, summary, transcript, or other document, shall, with intent to defraud the United States

(A) fail to keep any such document or to make required entries therein; or

(B) make any false entry in such document; or

(C) cancel, alter, or obliterate any part of such document, or any entry therein, or destroy any part of such document, or entry therein; or

(D) hinder or obstruct any internal revenue officer from inspecting any such document or taking any abstracts therefrom; or

(E) fail or refuse to preserve or produce any such document, as required by this chapter or regulations issued pursuant thereto;

or

(F) permit any of the acts described in the preceding subparagraphs to be performed; all interest of such person in the distillery, bonded warehouse, or rectifying or bottling establishment where such acts or omissions occur, and in the equipment thereon, and in the lot or tract of land on which such distillery, bonded warehouse, or rectifying or bottling establishment stands, and in all personal property on the premises of the distillery, bonded warehouse, or rectifying or bottling establishment where such acts or omissions occur, used in the business there carried on; and

(6) UNLAWFUL REMOVAL OF DISTILLED SPIRITS.-All distilled spirits on which the tax has not been paid or determined which have been removed, other than as authorized by law, from the place of manufacture, storage, or instrument of transportation; and

(7) CREATION OF FICTITIOUS PROOF.-All distilled spirits on which the tax has not been paid or determined as provided by law to which any ingredient or substance has been added for the purpose of creating fictitious proof.

PART II-PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION

Sec. 5661. Penalty and forfeiture for violation of laws and regula-
tions relating to wine.

Sec. 5662. Penalty for alteration of wine labels.
Sec. 5663. Cross reference.

SEC. 5661. PENALTY AND FORFEITURE FOR VIOLATION OF LAWS AND REGULATIONS RELATING TO WINE.

(a) FRAUDULENT OFFENSES.-Whoever, with intent to defraud the United States, fails to pay any tax imposed upon wine or violates, or fails to comply with, any provision of subchapter F or subpart C of part I of subchapter A, or regulations issued pursuant thereto, or recovers or attempts to recover any spirits from wine, shall be fined not more than $5,000, or imprisoned not more than 5 years, or both, for each such offense, and all products and materials used in any such violation shall be forfeited to the United States.

(b) OTHER OFFENSES.-Any proprietor of premises subject to the provisions of subchapter F, or any employee or agent of such proprietor, or any other person, who otherwise than with intent to defraud the United States violates or fails to comply with any provision of subchapter F or subpart C of part I of subchapter A, or regulations issued pursuant thereto, or who aids or abets in any such violation, shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, for each such offense.

SEC. 5662. PENALTY FOR ALTERATION OF WINE LABELS.

Any person who, without the permission of the Secretary or his delegate, so alters as to materially change the meaning of any stamp, mark, brand, or label required to appear upon any wine upon its

removal from premises subject to the provisions of subchapter F, or from customs custody, or who, after such removal, represents any wine, whether in its original containers or otherwise, to be of an identity or origin other than its proper identity or origin as shown by such stamp, mark, brand, or label, or who, directly or indirectly, and whether by manner of packaging or advertising or any other form of representation, represents any still wine to be an effervescent wine or a substitute for an effervescent wine, shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, for each such. offense.

SEC. 5663. CROSS REFERENCE.

For penalties of common application pertaining to liquors, including wines, see part IV, and for penalties for rectified products, see part I. PART III-PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING

Sec. 5671. Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements.

Sec. 5672.

Sec. 5673.

Penalty for failure of brewer to comply with requirements and to keep records and file returns.

Forfeiture for flagrant and willful removal of beer without taxpayment.

Sec. 5674. Penalty for unlawful removal of beer.

Sec. 5675. Penalty for intentional removal or defacement of brewer's marks and brands.

Sec. 5676. Penalties relating to beer stamps.

SEC. 5671. PENALTY AND FORFEITURE FOR EVASION OF BEER TAX AND FRAUDULENT NONCOMPLIANCE WITH REQUIREMENTS.

Whoever evades or attempts to evade any tax imposed by section. 5051 or 5091, or with intent to defraud the United States fails or refuses to keep and file true and accurate records and returns as required by section 5415 and regulations issued pursuant thereto, shall be fined not more than $5,000, or imprisoned not more than 5 years, or both, for each such offense, and shall forfeit all beer made by him or for him, and all the vessels, utensils, and apparatus used in making the same.

SEC. 5672. PENALTY FOR FAILURE OF BREWER TO COMPLY WITH REQUIREMENTS AND TO KEEP RECORDS AND FILE RETURNS.

Every brewer who, otherwise than with intent to defraud the United States, fails or refuses to keep the records and file the returns required by section 5415 and regulations issued pursuant thereto, or refuses to permit any internal revenue officer to inspect his records in the manner provided, or violates any of the provisions of subchapter G or regulations issued pursuant thereto shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, for each such offense. SEC. 5673. FORFEITURE FOR FLAGRANT AND WILLFUL REMOVAL OF BEER WITHOUT TAXPAYMENT.

For flagrant and willful removal of taxable beer for consumption or sale, with intent to defraud the United States of the tax thereon, all the right, title, and interest of each person who knowingly has suffered or permitted such removal, or has connived at the same, in the lands

and buildings constituting the brewery shall be forfeited by a proceeding in rem in the District Court of the United States having jurisdiction thereof.

SEC. 5674. PENALTY FOR UNLAWFUL REMOVAL OF BEER.

Any brewer or other person who removes or in any way aids in the removal from any brewery of beer without complying with the provisions of this chapter or regulations issued pursuant thereto shall be fined not more than $1,000, or imprisoned not more than 1 year, or both.

SEC. 5675. PENALTY FOR INTENTIONAL REMOVAL OR DEFACEMENT OF BREWER'S MARKS AND BRANDS.

Every person other than the owner, or his agent authorized so to do, who intentionally removes or defaces any mark, brand, or label required by section 5412 and regulations issued pursuant thereto shall be liable to a penalty of $50 for each barrel or other container from which such mark, brand, or label is so removed or defaced.

SEC. 5676. PENALTIES RELATING TO BEER STAMPS.

If stamps or other devices, evidencing the tax on beer or indicating compliance with the provisions of this chapter, are required by the Secretary or his delegate under section 5054, the following paragraphs shall apply

(1) PENALTY FOR SALE, REMOVAL, OR RECEIPT WITHOUT PROPER STAMP OR DEVICE.-Any brewer, or other person who sells, removes, receives, or purchases, or in any way aids in the sale, removal, receipt, or purchase of, any beer contained in any hogshead, barrel, keg, or other container from any brewery upon which the stamp, or device, in case of removal, has not been affixed, or on which a false or fraudulent stamp, or device, in case of removal is affixed with knowledge that it is such, or on which a stamp, or device, in case of removal, once cancelled, is used a second time, shall be fined not. more than $1,000, or imprisoned for not more than 1 year, or both.

(2) PENALTY FOR WITHDRAWAL FROM IMPROPERLY STAMPED CONTAINERS OR WITHOUT DESTROYING STAMPS OR DEVICES.-Any person who withdraws or aids in the withdrawal of any beer from any hogshead, barrel, keg, or other container, without destroying or defacing the stamp or device affixed thereon, or withdraws or aids in the withdrawal of any beer from any hogshead, barrel, keg, or other container, upon which the proper stamp or device has not been affixed, or on which a false or fraudulent stamp or device is affixed, shall be fined not more than $1,000, or imprisoned not more than 1 year, or both.

(3) PENALTY FOR COUNTERFEITING STAMPS AND DEVICES AND TRAFFICKING IN USED STAMPS OR DEVICES.-Every person who makes, sells, or uses any false or counterfeit stamp or device of the kind mentioned in section 5054 or regulations issued pursuant thereto or who makes, sells, or uses any die for printing or making any such false or counterfeit stamp or device, or who procures the same to be done, and every person who shall remove, or cause to be removed, from any hogshead, barrel, keg or other container of beer, any stamp or device required by regulations issued pursuant to section 5054, with intent to reuse such stamp or device, or who, with intent to defraud the revenue, knowingly uses, or permits to be

used, any stamp or device removed from another hogshead, barrel, keg, or other container, or receives, buys, sells, gives away, or has in his possession any such stamp or device so removed, or makes any fraudulent use of any such stamp or device for beer, shall be fined not more than $5,000, or imprisoned not more than 5 years, or both. (4) FORFEITURE OF UNSTAMPED CONTAINERS.-The ownership or possession by any person of any beer in hogsheads, barrels, kegs, or other similar containers which do not bear the stamps or devices required by regulations issued pursuant to section 5054 shall render such hogsheads, barrels, kegs, and other similar containers, and the beer contained therein, liable to seizure wherever found and to forfeiture.

(5) PENALTY FOR REMOVAL OR DEFACEMENT OF STAMPS, DEVICES, OR LABELS. Every person who intentionally removes, alters, or defaces any stamp, device, or label required by section 5054 or regulations issued thereunder to be placed on continers of beer, other than in the manner and at the time required by law or regulations issued by the Secretary or his delegate, shall be liable to a fine of not more than $500 for each such container from which the stamp, device, or label is removed, altered, or defaced.

PART IV-PENALTY, SEIZURE, AND FORFEITURE
PROVISIONS COMMON TO LIQUORS

Sec. 5681. Penalty relating to signs.

Sec. 5682. Penalty for breaking locks or gaining access.

Sec. 5683. Penalty and forfeiture for removal of liquors under improper brands.

Sec. 5684.

Sec. 5685.

Penalties relating to the payment and collection of liquor taxes.

Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws.

Sec. 5686. Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter.

Sec. 5687. Penalty for offenses not specifically covered.

Sec. 5688. Disposition and release of seized property.

Sec. 5689. Penalty and forfeiture for tampering with a stamp

machine.

Sec. 5690. Definition of the term "person".

SEC. 5681. PENALTY RELATING TO SIGNS.

(8) FAILURE TO POST REQUIRED SIGN.-Every person engaged in distilling, warehousing of distilled spirits, rectifying, or bottling of distilled spirits, and every wholesale dealer in liquors, who fails to post the sign required by section 5115 (a) or section 5180 (a) shall be fined not more than $1,000, or imprisoned not more than 1 year, or both.

(b) POSTING OR DISPLAYING FALSE SIGN.-Every person, other than a distiller, warehouseman of distilled spirits, rectifier, or bottler of distilled spirits who has received notice of registration of his plant under the provisions of section 5171 (a), or other than a wholesale dealer in liquors who has paid the special tax (or who is exempt from payment of such special tax by reason of the provisions of section 5113 (a)), who puts up or keeps up any sign indicating that he may lawfully carry on the business of a distiller, bonded warehouseman, rectifier, bottler

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