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No person subject to this section, who is lawfully engaged in business on the date of the enactment of the Excise Tax Technical Changes Act of 1958, shall be denied the right to carry on such business pending reasonable opportunity to make application for permit and final action thereon. SEC. 5713. PERMIT.

(a) ISSUANCE.-A person shall not engage in business as a manufacturer of tobacco products or as an export warehouse proprietor without a permit to engage in such business. Such permit, conditioned upon compliance with this chapter and regulations issued thereunder, shall be issued in such form and in such manner as the Secretary or his delegate shall by regulation prescribe, to every person properly qualified under sections 5711 and 5712. A new permit may be required at such other time as the Secretary or his delegate shall by regulation prescribe.

(b) R EVOCATION.-If the Secretary or his delegate has reason to believe that any person holding a permit has not in good faith complied with this chapter, or with any other provision of this title involving intent to defraud, or has violated the conditions of such permit, or has failed to disclose any material information required or made any material false statement in the application for such permit, or has failed to maintain his premises in such manner as to protect the revenue, the Secretary or his delegate shall issue an order, stating the facts charged, citing such person to show cause why his permit should not be suspended or revoked. If, after hearing, the Secretary or his delegate finds that such person has not in good faith complied with this chapter or with any other provision of this title involving intent to defraud, has violated the conditions of such permit, has failed to disclose any material information required or made any material false statement in the application therefor, or has failed to maintain his premises in such manner as to protect the revenue, such permit shall be suspended for such period as the Secretary or his delegate deems proper or shall be revoked.

Subchapter CmOperations by Manufacturers and Importers

of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors

Sec. 5721. Inventories.
Sec. 5722. Reports.

Sec. 5723. Packages, marks, labels, notices, and stamps.
SEC. 5721. INVENTORIES.

Every manufacturer of tobacco products or cigarette papers and tubes, and every export warehouse proprietor, shall make a true and accurate inventory at the time of commencing business, at the time of concluding business, and at such other times, in such manner and form, and to include such items, as the Secretary or his delegate shall by regulation prescribe. Such inventories shall be subject to verification by any internal revenue officer. SEC. 5722. REPORTS.

Every manufacturer of tobacco products or cigarette papers and tubes, and every export warehouse proprietor, shall make reports containing such information, in such form, at such times, and for such periods as the Secretary or his delegate shall by regulation prescribe SEC. 5723. PACKAGES, MARKS, LABELS, NOTICES, AND STAMPS.

(a) PACKAGES.-All tobacco products and cigarette papers and tubes shall, be ore removal, be put up in such packages as the Secretary or his delegate shall by regulation prescribe.

(b) MARKS, LABELS, NOTICES, AND STAMPS.--Every package of tobacco products or cigarette papers or tubes shall, before removal, bear the marks, labels, notices, and stamps, if any, that the Secretary or his delegate by regulation prescribes.

(c) LOTTERY FEATURES.-No certificate, coupon, or other device purporting to be or to represent a ticket, chance, share, or an interest in, or dependent on, the event of a lottery shall be contained in, attached to, or stamped, marked, written, or printed on any package of tobacco products or cigarette papers or tubes.

(d) INDECENT or IMMORAL MATERIAL PROHIBITED.--No indecent or immoral picture, print, or representation shall be contained in, attached to, or stamped, marked, written, or printed on any package of tobacco products or cigarette papers or tubes.

(e) EXCEPTIONS.—Tobacco products furnished by manufacturers of such products for use or consumption by their employees, or for experimental purposes, and tobacco products and cigarette papers and tubes transferred to the bonded premises of another manufacturer or export warehouse proprietor or released in bond from customs custody for delivery to a manufacturer of tobacco products or cigarette papers and tubes, may be exempted from subsections (a) and (b) in accordance with such regulations as the Secretary or his delegate shall prescribe.

Subchapter D-Operations by Dealers in Tobacco Materials

Sec. 5731. Shipments and deliveries restricted.

Sec. 5732. Inventory, and statement of shipments and deliveries. SEC. 5731. SHIPMENTS AND DELIVERIES RESTRICTED.

Every dealer in tobacco materials shall make all shipments or deliveries of tobacco materials in accordance with such regulations as the Secretary or his delegate shall prescribe. Tobacco materials shipped or delivered in violation of such regulations shall be subject to tax as manufactured tobacco and the dealer shipping or delivering the same shall be subject as a manufacturer of tobacco to the provisions of this chapter. SEC. 5732. INVENTORY, AND STATEMENT OF SHIPMENTS AND DE

LIVERIES. A dealer in tobacco materials shall make, upon demand of any internal revenue officer, a true and accurate inventory of all such materials held by the dealer, and shall, upon similar demand, furnish a true and complete statement of the quantity of such materials shipped or delivered to any person named in such demand.

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Subchapter E-Records of Manufacturers of Tobacco

Products and Cigarette Papers and Tubes, Export Warehouse Proprietors, and Dealers in Tobacco Materials

Sec. 5741. Records to be maintained. SEC. 5741. RECORDS TO BE MAINTAINED.

Every manufacturer of tobacco products or cigarette papers and tubes, every export warehouse proprietor, and every dealer in tobacco materials shall keep such records in such manner as the Secretary or his delegate shall by regulation prescribe.

Subchapter F-General Provisions

Sec, 5751. Purchase, receipt, possession, or sale of tobacco products

and cigarette papers and tubes, after removal. Sec. 5752. Restrictions relating to marks, labels, notices, stamps,

and packages. Sec. 5753. Disposal of forfeited, condemned, and abandoned

tobacco products, cigarette papers and tubes, and

tobacco materials. SEC. 5751. PURCHASE, RECEIPT, POSSESSION, OR SALE OF TOBACCO

PRODUCTS AND CIGARETTE PAPERS AND TUBES, AFTER

REMOVAL. (a) RESTRICTION.-No person shall

(1) with intent to defraud the United States, purchase, receive, possess, offer for sale, or sell or otherwise dispose of, after removal, any tobacco products or cigarette papers or tubes

(A) upon which the tax has not been paid or determined in the manner and at the time prescribed by this chapter or regulations thereunder; or

(B) which, after removal without payment of tax pursuant to section 5704, have been diverted from the applicable purpose or use specified in that section; or

(2) with intent to defraud the United States, purchase, receive, possess, offer for sale, or sell or otherwise dispose of, after removal, any tobacco products or cigarette papers or tubes, which are not put up in packages as required under section 5723 or which are put up in packages not bearing the marks, labels, notices, and stamps, as required under such section; or

(3) otherwise than with intent to defraud the United States, purchase, receive, possess, offer for sale, or sell or otherwise dispose of, after removal, any tobacco products or cigarette papers or tubes, which are not put up in packages as required under section 5723 or which are put up in packages not bearing the marks, labels, notices, and stamps, as required under such section. This

This paragraph shall not prevent the sale or delivery of tobacco products or cigarette papers or tubes directly to consumers from proper packages, nor apply to such articles when so sold or delivered.

(b) LIABILITY TO Tax.-Any person who possesses tobacco products or cigarette papers or tubes in violation of subsection (a) (1) or (a) (2) shall be liable for a tax equal to the tax on such articles. SEC. 5752. RESTRICTIONS RELATING TO MARKS, LABELS, NOTICES,

STAMPS, AND PACKAGES.
No person shall, with intent to defraud the United States-

(a) destroy, obliterate, or detach any mark, label, notice, or stamp prescribed or authorized, by this chapter or regulations thereunder, to appear on, or be affixed to, any package of tobacco products or cigarette papers or tubes, before such package is emptied; or

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