CH. 5 1 — D I S TITLE D SPIRITS, W I N E S, AND BEER
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and residence, and if a company or firm, the name and residence of each member thereof, the name and residence of every person interested or to be interested in the business, and the precise place where said business is to be carried on; and if such business is carried on in a city, the residence and place of business shall be indicated by the name of the street and number of the building. The notice shall also state a particular description of the lot or tract of land on which the distillery is situated, and of the buildings thereon, including their size, material, and construction, that said distillery premises are not on any qualified rectifying plant premises, and such additional particulars, as the Secretary or his delegate shall, by regulations, prescribe. I n case of any change in the location, form, capacity, ownership, agency, superintendency, or in the persons interested in the business of such distillery, notice thereof in writing, shall be given to the Secretary or his delegate. Every notice required by this section shall be in such form, contain such additional particulars, and be submitted a t such time or times, as the Secretary or his delegate shall, by regulations, prescribe, (b) P E N A L T Y. —
For penalty for failure or refusal of distiller to give notice as required by subsection (a) or for giving false notice, see section 5603. SEC. 5176. DISTILLER'S BOND. (a) FORM AND APPROVAL.—Every person intending to commence or
to continue the business of a distiller shall, on filing with the Secretary or his delegate his notice of such intention, and before proceeding with such business, and on the first day of May of each succeeding year, execute a bond in the form prescribed by the Secretary or his delegate, conditioned that he shall faithfully comply with all the provisions of law relating to the duties and business of distillers, and shall pay all penalties incm-red or fines imposed on him for a violation of any of the said provisions; and that he shall not suffer the lot or tract of land on which the distillery stands, or any part thereof, or any of the distilling apparatus, to be incumbered by mortgage, judgment, or other lien, during the time in which he shall carry on said business. Such bond shall be with such sureties, approved by the Secretary or his delegate, and for a penal sum not less than the amount of tax on the spirits that can be distilled in his distillery during a period of 15 days. Such bond shall not exceed the sum of $100,000. (b) ADDITIONAL B O N D. — N o distilled spirits, other than distilled spirits authorized by law to be withdrawn without payment of tax, shall be withdrawn from a distillery except on the payment of tax a t the time of withdrawal, unless the distiller has furnished such bond (in addition to the bond required by subsection (a)) to secure payment of the tax, in such form and in such penal sum, and has complied with such other requirements, as the Secretary or his delegate may, by regulations, prescribe. (c) N E W BONDS.—New bonds shall be required in case of the death, insolvency, or removal of any surety, and may be required in any other contingency a t the discretion of the Secretary or his delegate. (d) W H E N E X E M P T FROM
SURVEY
REQUIREMENTS.—Whenever,
under authority of law, the Secretary shall relieve a distiller from the survey requirements of section 5179, he may likewise by regulation § 5176(d)
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