65 STAT.]
PUBLIC LAW 183—OCT. 20, 1951
531
tion from any person required to register under this section as may be needful to the enforcement of this chapter. "SEC. 3292. CERTAIN PROVISIONS MADE APPLICABLE. "Sections 3271, 3273 (a), 3275, 3276, 3277, 3279, and 3280 shall ^i*^*s.^c: §j 3271, extend to and apply to the special tax imposed by this subchapter 3273, 3276-3277, 3279; and to the persons upon whom it is imposed, and for that purpose any activity which makes a person liable for special tax under this subchapter shall be considered to be a business or occupation described in chapter 27. No other provision of subchapter B of chapter 27 shall f^ u.^s.^a'§^32bo et so extend or apply. «««. "SEC. 3293. POSTING. "Every person liable for specia tax under this subchapter shall place and Keep conspicuously in his principal place of business the stamp denoting the payment of such special tax; except that if he has no such place of business, he shall keep such stamp on his person, and exhibit it, upon request, to any officer or employee of the Bureau of Internal Revenue. "SEC. 3294. PENALTIES. " (a) FAILURE To P A T TAX.—Any person who does any act which makes him liable for special tax under this subchapter, without having paid such tax, shall, besides being liable to the payment of the tax, be fined not less than $1,000 and not more than $5,000. " (b) FArLURE TO JPosT O ExHiBiT STAMP.—Any person who, through R negligence, fails to comply with section 3293, shall be liable to a penalty of $50, and the cost of prosecution. Any person who, through willful neglect or refusal, fails to comply with section 3293, shall be liable to a penalty of $100, and the cost of prosecution. "(c) WiLLFDii VIOLATIONS.—The penalties prescribed by section 2707 ^ stat m. with respect to the tax imposed by section 2700 shall apply with respect 2700. to the tax imposed by this subchapter.
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"Subchapter C—Miscellaneous Provisions "SEC. 3297. APPLICABILITY OF FEDERAL AND STATE LAWS. "The payment of any tax imposed by this chapter with respect to any activity shall not exempt any person from any penalty provided by a law of the United States or of any State for engaging in the same activity, nor shall the payment of any such tax prohibit any State from placing a tax on the same activity for State or other purposes. "SEC. 3298. INSPECTION OF BOOKS. "Notwithstanding section 3631, the books of account of any person liable for tax under this chapter may be examined and inspected as frequently as may be needful to the enforcement of this chapter." (b) TECHNICAL AMENDMENT.—-Section 3310(f) (relating to discretion allowed the Commissioner with respect to returns and payment of tax) is hereby amended by inserting after "subchapter A of chapter 25," the following: "subchapter A of chapter 27A,". SEC. 472. EFFECTIVE DATE OF PART VIL The tax imposed by subchapter A of chapter 27A, as added by section 471, shall apply only with respect to wagers placed on or after the first day of the first month which begins more than 10 days after the date of enactment of this Act. No tax shall be payable under subchapter B of chapter 27A, as added by section 471, with respect to any period prior to the first day of the first month which begins more than 10 days after the date of enactment of this Act. I n the case of
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