SIXTY-NINTH CONGRESS. Sass. I. Cn. 27.— 1926. 117 (whether or not such falsity or fraud is with the knowledge orcon- “'¤'“ *”°'”"* sent of the person authorized or recfuired to present such return, alidavit, claim, orcdocument) be ty of a fe ony and, upon con- viction thereofybe fined not more than $10,000, or implrisoned for ’°““*"““°’·‘"°’· not more than tfive years, ¤ or both, together with t e costs of P (id) who pa , collect, or truthfull ,,,*,‘$,d,,§§,,°“§,} "°"§§’ aecounwfor Igay over any tax by"l‘itles IV, V, vi %¤},_;_¤¤$,e`:i·Z¥¤d YH, VIII, and · ·,or*willfully?attempts in any manner to evade or defeat any such tax oaths payment thereof, shall, in addition to other penalties by law, be liable to a penalty of the amount of the taxeva ed, or not paid; collected or'accounted for and paid over, to be and' bollected in the same manner as taxes are assessed and collected. No penalty shall be assessed under this sub— division for anyofense for which a penalt maybe assessed under amorous authority of section 3176 of the,Revised Statutes, as amended, or $§'?;P;#,?;,m._ for anyi offense- for which a penalty has been recovered under sec- ,,25- S·· M me P- tiop $22; of the Revised Statutesif, h grow ty 18 md
e= ’ ` y rson in possession o roperty - or rig ts to property, u,,,,,,,,.,yf.,,,,,,,.,,,.`{,,,,,.;
subject to digraint, upon which a Envy has been inade, shall, upon ‘° °°“°°°°‘· demand by the collector or deputy col ector making such levy, sur- render such property or rights to such collector or deputy, unless such Iproperty or rig t is, atthe time of such demand, subject to an U bp umd attac ment for execution under any judicial process. Any person ,,m§f‘m° t°° who fails or refuses to so surrender any of such pro ‘ r? v or rights shall be liable in his own person and estate to the Ugiited States in a sum equal to the value of the pro erty or rights not so surrendered, but not exceeding the amount of {he taxes (including penalties and interest) for the collection of which such —levy has been made, togetherwith costs and interest from the date of such levy. “ __ N ~ (f) The term ‘*·person " as used inthis section includes an omcer .m?°"°° mm M or employee of a cogpioration or a member or employee of a partner- ship, who as such cer, employee, or member is under a duty to perform the act in respect of which the violation occurs. REVISED S.,.M.m.ES - ameri smum. sm. 1115. Sections 3164,3165,3167,3172,`and me et me assess .1t$?§“r2;1‘.?‘er‘§d‘?’ *°‘ Statutes, as amended, are reenacted without change, as follows: Vol.40.DD.1146,1147. " Sac. 3164. It shall be the duty of every co ector of internal v,,§§gl}$;j;’”°,°°m;°B*j1°,,’,§ revenue having knowledge of any willful violation of any law of laws to mma mor. the United States relating to the revenue, within thirty days after ”°§_w§°?“,£ 232; ,, comingintodpossession 0 such knowledge, to file with the district °°Q:0,_ up M attorney of e districtin which any {ine,(pena1ty, orforfeiture may ` be incurred, a statement of all the facts an circumstances of the case within his knowledge, together with the names of the witnesses, setting forth the provisions of law believed to be so violated on which reliance may be had for condemnation or conviction. ‘ " " Sm. 3165. Every collector, deputy collector, internal-revenue ,,,§,‘§,,‘I,%§,,°_§§,§§$ agent, and interna -revenue oilicer assigned to duty under an ¢¤¤¤¤¢¤¤. ew- internalwevenue agent, is authorized to administer oaths and to take ,0,% S·· °°°· “1“"· P- evidence touching} any pprt of the administration of the internal- V¤*-¢<’»»1>-M revenue laws wit w ic he is charged, or where such oaths and gidirice areauthorized by law or regulation authorized by law to en.l · 1 _*“ Sno. 3167. Itshall be unlawful for any collector, deputg col- b1>¤v¤$¤gd ¤§1¤¤¤¤~ lector, agent, clerk, or other oilicer or employee of the United tates gnxixe remains, rlaxlx to divulge or to make known in any manner whatever not provided ‘“’,,_ s_ M 3,,,, p_ by laws to any person the operations, style of work, or a paratus of wv- ' ' any manufacturer or producerivisited by him in the dlscharge of V°l-*¥*·¤·3*5·
