§ 57 TITLE 2c.--1m·z¢. theycwith, shall be deemed willful perjury, and punished in thé manner provided by law for the crime of perjury. And any neglect or omission to rgndcr such statement when rcquired slmil be punished by .1 imc of not less than $200, not more than $500f in the discretion of the court. (R. S. Q 3158;* Feb, 18, 1875, c. 80, § 1, 18 Stat. 319.} ` , 57. Employeeséngaged in field work; posts of duty; per diem.--Thé Commissioner of Internal Revenue shall determine , and designate the posts of duty of all employees of the Inter; nal Revenue Service engaged ln· field work or_ traveliqg on of- Hcial business outside ct the District of Columbia, and when ordered from their designated posts of duty all internal-revénue agents appointed under section 33 `of this title may` -be granted péxtdiam in lieu of subsistence not exceeding $4, and, when ordered frcmr their designated posts of @1ty, income-tax agents and inspectors, special gaugers, and `special employees may be granted 'a per diem in lieu of subsistence not exceeding $3, the per diem in lieu of subsistence to be iixed by the Commissioner of Internal Rcvcnixe, subject to the approval of the Secretary of the Treasury., (Apr.·7, 1900, c. 192, § 1, 31 Stat. 107: May 10, 1916, c. 117, § 1, 39 Stat, 87.) 1 58. Administering oaths 'and taking evidence.-—-Exlery co1·‘ icczor, deputy collector, iutg_r¤al-revenueAgent, and iptcmab revenue cilicer assigzicd to diity under an iuternaI-revenue agent, is authorized to administer oaths and to take evidencctouching any part of the administration of the internal revenue laws with which he is charged, or where such oaths and~·cvidence` are authorized by law or regulation authorized by law to be` taken:. ( R. S.- § 3165i Mari 1, 1879, c. 125, § 2, 20 Stat; 829; Feb. 24, 1919, c. 18, § 1317, 40 Stat. 1146; Npv. 23, 1p21, c. 136, § 1311, 42 Stat. 311; June 2, 1924, '4@.01 p. m., c. 234, § 1018, 43 Stat. 344.) · ° , __ _,·` 60. Same; transfer ici ilwpectors-.-—'1‘he Commissioner of In: temal Revenue mayilcrausfer any inspector from one distillery or other place of duty 0; from one collection district tb another. (lh S. § 3163;·Mar. 1, 1879, c. 125, § 2, 20 Stat. 328 ) ` 61. Seizures by internal-reveinue 0&cers.——Any ofiicer of lei'- l temal nevcnue may be specially aautlxcrized by the C0mmis· sicner qi Intzérnal Revenue cb seize any propérty which may by law bc subject to seizure, and for that purpose such cillcer shall have all the power conferred by law upon collectors; and such special authority shall be limited in respect of time, place, pad kind and class qt property, as tha c0mmis— 1 sioaicr mgyppeclfy. (R. S. 5 3166.) I, l 1 62. Disclosing opératimns of ma¤ufacturers.·——·It shall bc un- l lawful .for Wan; pllectcr, fleputy collector, agent, or clerk, to divulge cr, to make known in may manner whatever not provided by Law to may person tha operations, style of work, cr uppamtus ot any manufacturer cr producer visitcd by him in the discharge of his omclal duties. Y1‘ha`;§r0vlsi0us ot this section shall apply to inte M l-revenue agents as. fully aq m lntemal·rew¤mua GEGBIAS, and any q¤mw igninst the £cre~ going provision shall be n` mlademeaucr and be punished thy an {unc not exceeding $1,000 or by imprimument not exceedlug ppg year, or both, at the oi the court; and it the cmmder be auf t»§cex· or employes ct th¤_AU¤lted States he shall M dlsmkzmd frcméé d&t:s or from amploy- ment. (R. S. $5 8152, $167 ; Mar. 1, 1879, c. 125, I 2. 20 Stat. ~ 8%; Augf 27, 1%% c. 349, 5 34, 28 Stat. 557; Oct. 8, 1913, c. 16, § H, I, 38 Stat. 177; Sem. 8, 1918, c. 463, { 15, 89 Stat. 778; Fab. 24, 1919, c; 18, I 1817, 40 Stat: 1146; Nov. %, 1921, c. 136. { 1311, 42 Stat. 811; June 2, 1924, 4.01 p. m., c. 3-4, { 1018, 43 Stat.'845.)_, _ 63. Imam in muh nanniuturu or ,p of liq-
byfrevmm $& miihftd.-——·A¤y mtemal-méeuus om-—
cer wha- is ar shall become mt , directly or indirectly, -l¤ thaw manufacture at mbaccs, mm, ar or in the pwducticu, rectmcatloh, or redi3dlla¤o¤ of dtsttlm spirits, ahall be dismissed {rom omce; and oyery cmu: who bccomesx
RNAL REVENUE 728 Q so interested in any such manufacture or production, rc<;¤tlfil»;,,,
tion, 01* redlstillatlcm, 01- in tllc_ production of fcrmexxml
gliquors, shall be ilncd not { less than $500 nor more than
$5,000. The provisions of this section shall apply to lntcrmm
- rcvcnue agents as fully as to intcmal·rcvcm1c oillccrs. (R. S.
I §§ 3152, 3168; Feb. 27, 1877, c. 69, § ’1, 19 Stat. 248; Mar. 1, 1879, c. 125, 20 Stat. 3%.) · — % 64., Same; ‘extortion,` rccciviqg unlawful fees, and other Iuulawful acts.-J-Every oillccr or agent appointed and zwting
under the authority of any revenue law of the United Statcs-- FlIZSt.`“rYh0 is guilty of any extortion or willful opprossllm under c0l0r.0f law; or, ‘ _ ·
¥` Second. Who knowingly demands other or greater sinus l than are authorized, by law, or receives any fee, compensation, or reward, Except as by law proscribed, for the performance of any duty; or, " —· 9 c Third. Who willfully neglects to perform any of the dmicgs `enjoined onhim, by law; or, ~ ‘ _ Fourth. Who conspires or colludcs with any other person to defraud the United States; or, F l Fifth. »Who makes oppqrtunity for any person to defraud the United S`m’tcs;·01•, ~ » ‘ Sixth, Who docs or omits to do any act with intent to onable any other person to defraud the United States; or, E Seventh. Who ncgligcntly or dcslgncdly permits any viol:1· tion of the law by`any other person; cr, I , " » _ Eighth; Who makes or signs shy false entry in any book, or malics or signs any false certificate or return, lu any cznsc where he is bylaw or regulation required to make any entry, certificate, 01* return; or, A · _ ‘ 4 ._ _ ` 'Nintll. Who, having knowledge or information of the violation of any revenue law by any person, or of fraud committed by any person against tho United States under any revenue law, fails to rqwrortgin writing, such knowledge or information to his next supc lor officer and to` the Commlssionér of Internal Revenue; or,. · ‘ · »· U Tenth. Who demands, or accepts, or attempts to collect, directly or lndircctly, as payment or gift, or officrwlcc, any sum of money or other thing of raluc forthe compromise, ad-. justment; or scttlcmcpt of any charge or complaint for any vlolnflon or alleged violation of law, cicept as cxprcmly cuthorizgd by law ·so to do, shqll be dismissed from- o§cc,, and l shall bc held to bc guilty of o misdemeanor, and shall be éncd not loss than $1,000 `no1·`morc.tha.n $5,000, and be irhprlsouw not less than six mouths hor more than three yours. The court shall also render yuqgment against the sold omccr or agent for the amount ot damages sustained- in favor of the party injured, to be collected by execution. Ono halt of the Bae so imposed shall he for, the use of the United States, and tho other hélf for thouéc of the lnfomicr, who shall bc asccrtamed by the judgment of tho court. The provisions of this section shall apply to internal-·rcYcmxo agents as fully as to luterllabrcvonuo officcrs. (R. S. fl 8i52, 81%; Mari 1, 1079, c. 125, {2, 20 Stat. 829.) ~ ` 65; lssulng atanipi before payment.-·-Any collector of intcmal, revenue, or any depxgty collector or other cmployco of, or person acting tor, auch colloctorywho shall imno any stamp or stamps indicating the myment of my internal-—rovonuc tax, baforc mywt lmfixlli themfor has been madé to the omccr. or perm; lmulng tlio camo, shall be dccmcjl guilty of a misde- -mm_¤o1·, Abd shall be Road for ouch stomp, thm ylcsucd an amount equal to tho taco valuo theréof, ju addition to the "lldbility of the ¢0I@or on his o&c*l& bond on account of mw mmp} and such collector, dewty collector, or éioploycc shall bc <llsml@ from omco. (Mc:. -1,11879, c. 125, `§ l, 20 66. Gauge: lmwoyiag others to hands cr. perform dutlu; `malty.-—;-W‘hcn¤vcr soy gnugcr employs any ow¤cr,_· { agent, or mfpcrintemglcut of my distillery of distillery warc-
