718
INTERNAL REVENUE CODE OF 1954 (5) PURCHASING, RECEIVING, POSSESSING, OR SELLING ARTICLES
UNLAWFULLY.—Purchases, receives, possesses, or sells articles not exempt from tax under this chapter, upon which the tax has not been paid in the manner and at the time prescribed by this chapter or regulations thereunder, or which, after removal, are not put up in packages bearing proper labels, stamps, or notices, prescribed; or (6) A F F IX I N G IMPROPER LABELS OR STAMPS.—Affixes
to
any
package containing articles subject to tax any improper or counterfeit label or stamp, or a label or stamp, prescribed by this chapter or regulations thereunder, which has been previously used on a package; or (7) PACKAGING WITH IMPROPER NOTICES.—Puts articles subject to tax into any package bearing an improper notice to evidence the tax; or • (8) R E F I L L I N G PACKAGES BEARING LABELS, STAMPS, OR NOTICES.—
Puts articles subject to tax into any package which previously contained such articles, without destroying the label, stamp, or notice, prescribed by this chapter or regulations thereunder, and affixing a new one thereto; or (9) REMOVING LABELS OR STAMPS OR POSSESSING USED LABELS OR
STAMPS.—Removes, or causes to be removed, from any package any label or stamp, prescribed by this chapter or regulations thereunder, or purchases, receives, or has in his possession any such label or stamp which has been so removed, with intent to reuse the same; or (10) POSSESSING EMPTIED PACKAGES BEARING LABELS, STAMPS,
OR NOTICES.—Purchases, receives, or has in his possession any emptied package which previously contained articles subject to tax, upon which the label, stamp, or notice, prescribed by this chapter or regulations thereunder, has not been destroyed, with intent to reuse the same, shall, for each such offense, be fined not more than $10,000, or imprisoned not more than 5 years, or both, (b) Whoever otherwise 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) ARTICLES UNLAWFULLY POSSESSED.—All articles not exempt from tax which, after removal, are possessed with intent to defraud, or which, regardless of intent, are not put up in packages bearing proper labels, notices, and stamps, prescribed pursuant to section 5723, shall be forfeited to the United States: Provided, however, That this section shall not apply to articles sold at retail directly from proper packages. (b) PERSONAL PROPERTY OF QUALIFIED MANUFACTURERS AND D E A L E R S W I T H I N T E N T TO DEFRAUD.—All articles, tobacco materials,
packages, internal revenue stamps, machinery, fixtures, equipment, and all other materials and personal property on the premises of any qualified manufacturer of articles or dealer in tobacco materials who, with intent to defraud, 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 at§ 5762(a)(5)
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