Lapas attēli
PDF
ePub

(b) empty any package of tobacco products or cigarette papers or tubes without destroying any stamp thereon to evidence the tax or indicate compliance with this chapter, prescribed by this chapter or regulations thereunder to be affixed to such package; or

(c) detach, or cause to be detached, from any package of tobacco products or cigarette papers or tubes any stamp, prescribed by this chapter or regulations thereunder, to evidence the tax or indicate compliance with this chapter, or purchase, receive, possess, sell, or dispose of, by gift or otherwise, any such stamp which has been so detached; or

(d) purchase, receive, possess, sell, or dispose of, by gift or otherwise, any package which previously contained tobacco products or cigarette papers or tubes which has been emptied, and upon which any stamp prescribed by this chapter or regulations thereunder, to evidence the tax or indicate compliance with this chapter, has not

been destroyed. SEC. 5753. DISPOSAL OF FORFEITED, CONDEMNED, AND ABAN.

DONED TOBACCO PRODUCTS, CIGARETTE PAPERS AND

TUBES, AND TOBACCO MATERIALS. If it appears that any forfeited, condemned, or abandoned tobacco products, cigarette papers and tubes, or tobacco materials, when offered for sale, will not bring a price equal to the tax due and payable thereon, and the expenses incident to the sale thereof, such articles and tobacco materials shall not be sold for consumption in the United States but shall be disposed of in accordance with such regulations as the Secretary or his delegate shall prescribe,

Subchapter G-Penalties and Forfeitures

Sec. 5761. Civil penalties.
Sec. 5762. Criminal penalties.

Sec. 5763. Forfeitures.
SEC. 5761. CIVIL PENALTIES.

(a) OMITTING THINGS REQUIRED OR DOING THINGS FORBIDDEN.Whoever willfully omits, neglects, or refuses to comply with any duty imposed upon him by this chapter, or to do, or cause to be done, any of the things required by this chapter, or does anything prohibited by this chapter, shall, in addition to any other penalty provided in this title, be liable to a penalty of $1,000, to be recovered, with costs of suit, in a civil action, except where a penalty under subsection (b) or under section 6651 or 6653 may be collected from such person by assessment.

(b) FAILURE TO PAY Tax.-Whoever fails to pay any tax imposed by this chapter at the time prescribed by law or regulations, shall, in addition to any other penalty provided in this title, be liable to a penalty of 5 percent of the tax due but

unpaid. (c) FAILURE TO MAKE DEPOSIT OF TAXES.-Section 6656 relating to failure to make deposit of taxes shall apply to the failure to make any deposit of taxes imposed under subchapter A on the date prescribed therefor, except that the penalty for such failure shall be 5 percent of the amount of the underpayment in lieu of the penalty provided by such section.

(d) APPLICABILITY OF SECTION 6659.—The penalties imposed by subsections (b) and (c) shall be assessed, collected, and paid in the same manner as taxes, as provided in section 6659 (a). SEC. 5762. CRIMINAL PENALTIES.

(a) FRAUDULENT OFFENSES.—Whoever, with intent to defraud the United States

(1) ENGAGING IN BUSINESS UNLAWFULLY.-Engages in business as a manufacturer of tobacco products or cigarette papers and tubes, as an export warehouse proprietor, or as a dealer in tobacco materials without filing the bond and obtaining the permit where required by this chapter or regulations thereunder; or

(2) Failing TO FURNISH INFORMATION OR FURNISHING FALSE INFORMATION.–Fails to keep or make any record, return, report, inventory, or statement, or keeps or makes any false or fraudulent record, return, report, inventory, or statement, required by this chapter or regulations thereunder; or

(3) REFUSING TO PAY OR EVADING TAX.—Refuses to pay any tax imposed by this chapter, or attempts in any manner to evade or defeat the tax or the payment thereof; or

(4) REMOVING TOBACCO PRODUCTS OR CIGARETTE PAPERS OR TUBES UNLAWFULLY.—Removes, contrary to this chapter or regulations thereunder, any tobacco products or cigarette papers or tubes subject to tax under this chapter; or

(5) PURCHASING, RECEIVING, POSSESSING, OR SELLING TOBACCO PRODUCTS OR CIGARETTE PAPERS OR TUBES UNLAWFULLY.–Violates any provision of section 5751 (a) (1) or (a) (2); or

(6) AFFIXING IMPROPER STAMPS.-Affixes to any package containing tobacco products or cigarette papers or tubes any improper or counterfeit stamp, or a stamp prescribed by this chapter or regulations thereunder which has been previously used on a package of such articles; or

(7) DESTROYING, OBLITERATING, OR DETACHING MARKS, LABELS, NOTICES, OR STAMPS BEFORE PACKAGES ARE EMPTIED.—Violates any provision of section 5752 (a); or

(8) EMPTYING PACKAGES WITHOUT DESTROYING STAMPS. -Violates any provision of section 5752 (b); or

(9) POSSESSING EMPTIED PACKAGES BEARING STAMPS.–Violates any provision of section 5752 (d); or

(10) REFILLING PACKAGES BEARING STAMPS.—Puts tobacco products or cigarette papers or tubes into any package which previously contained such articles and which bears a stamp prescribed by this chapter or regulations thereunder without destroying such stamp; or

(11) DETACHING STAMPS OR POSSESSING USED STAMPS.–Violates any provision of section 5752 (c); shall, for each such offense, be fined not more than $10,000, or imprisoned not more than 5 years, or both.

(b) OTHER OFFENSES.—Whoever, otherwise than as provided in subsection (a), violates any provision of this chapter, or of regulations prescribed thereunder, shall, for each such offense, be fined not more than $1,000, or imprisoned not more than 1 year, or both. SEC. 5763. FORFEITURES.

(a) TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES UNLAWFULLY POSSESSED.—

(1) TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES POSSESSED WITH INTENT TO DEFRAUD.—All tobacco products and cigarette papers and tubes which, after removal, are possessed with intent to defraud the United States shall be forfeited to the United States.

(2) TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES NOT PROPERLY PACKAGED.-All tobacco products and cigarette papers and tubes not in packages as required under section 5723 or which are in packages not bearing the marks, labels, notices, and stamps, as required under such section, which, after removal, are possessed otherwise than with intent to defraud the United States, shall be forfeited to the United States. This paragraph shall not apply to tobacco products or cigarette papers or tubes sold or delivered directly to consumers from proper packages.

(b) PERSONAL PROPERTY OF QUALIFIED MANUFACTURERS, EXPORT WAREHOUSE PROPRIETORS, AND DEALERS Acting WITH INTENT To DEFRAUD.-All tobacco products and cigarette papers and tubes, tobacco materials, packages, internal revenue stamps, machinery, fixtures, equipment, and all other materials and personal property on

the premises of any qualified manufacturer of tobacco products or cigarette papers and tubes, export warehouse proprietor, or dealer in tobacco materials who, with intent to defraud the United States, fails to keep or make any record, return, report, inventory, or statement, or keeps or makes any false or fraudulent record, return, report, inventory, or statement, required by this chapter; or refuses to pay any tax imposed by this chapter, or attempts in any manner to evade or defeat the tax or the payment thereof; or removes, contrary to any provision of this chapter, any article subject to tax under this chapter, shall be forfeited to the United States.

(c) REAL AND PERSONAL PROPERTY OF ILLICIT OPERATORS.-All tobacco products, cigarette papers and tubes, tobacco materials, machinery, fixtures, equipment, and other materials and personal property on the premises of any person engaged in business as a manufacturer of tobacco products or cigarette papers and tubes, export warehouse proprietor, or dealer in tobacco materials, without filing the bond or obtaining the permit, as required by this chapter, together with all his right, title, and interest in the building in which such business is conducted, and the lot or tract of ground on which the building is located, shall be forfeited to the United States.

(d) GENERAL.-- All property intended for use in violating the provisions of this chapter, or regulations thereunder, or which has been 80 used, shall be forfeited to the United States as provided in section 7302

CHAPTER 53 MACHINE GUNS AND CERTAIN

OTHER FIREARMS

Subchapter A. Taxes.
Subchapter B. General provisions.
Subchapter C. Unlawful acts.
Subchapter D. Penalties and forfeitures.

Subchapter A-Taxes

Part I. Special (occupational) taxes.
Part II. Transfer tax.
Part III. Tax on making firearms.
Part IV. Other taxes.

PART I-SPECIAL (OCCUPATIONAL) TAXES

Sec. 5801. Tax.
Sec. 5802. Registration.
Sec. 5803. Exemptions.

SEC. 5801. TAX.

(a) RATE.-On first engaging in business, and thereafter on or before the first day of July of each year, every importer, manufacturer, and dealer in firearms shall pay a special tax at the following rates:

(1) IMPORTERS OR MANUFACTURERS.-Importers or manufacturers, $500 a year or fraction thereof;

(2) DEALERS OTHER THAN PAWNBROKERS.- Dealers, other than pawnbrokers, $200 a year or fraction thereof;

(3) PAWNBROKERS.—Pawnbrokers, $300 a yearor fraction thereof: Provided, That manufacturers and dealers in guns with combination shotgun and rifle barrels, 12 inches or more but less than 18 inches in length, from which only a single discharge can be made from either barrel without manual reloading, and manufacturers and dealers in guns classified as “any other weapon” under section 5848 (5), shall pay the following taxes: Manufacturers, $25 a year or fraction thereof; dealers, $10 a year or fraction thereof. (b) CROSS REFERENCE.-

For license to transport, ship, or receive firearms or ammunition under the Federal Firearms Act, see section 3 of the Act of June 30,

1938 (52 Stat. 1251; 15 U. S. C. 903). SEC. 5802. REGISTRATION.

IMPORTERS, MANUFACTURERS, AND DEALERS.-On first engaging in business, and thereafter on or before the first day of July of each year, every importer, manufacturer, and dealer in firearms shall register with the Secretary or his delegate in each internal revenue district in which such business is to be carried on his name or style, principal place of business, and places of business in such district. SEC. 5803. EXEMPTIONS.

For provisions exempting certain transfers, see section 5812.

« iepriekšējāTurpināt »