1950
74Tu: CONGRESS . SESS . II. C H. 830. JUNE 26,1936 . R. S., sec. 3336, p. 650. U.S.C .,p.1168. Brewer's bond . Conditions. Renewals . R.S.,sec.3340,p.651 . U.S.C.,p.1169. Evading tax ; not making true and exact entries, reports, etc . Penalties . Neglecting to keep boo ks or r efu sing to furnish required ac- cou nts . Pe nalty . Unlawful remov al of taxable malt liquors, without tax payment . Pe nalty . Brewery premises; term defined and pur- poses restricted . SEc. 3 1 6 . Section 3336 of the Revised Statutes, a s amended (U . S . C., 1934 ed ., title 26, sec . 1334 (b) ), is further amended to read as follows "SEC . 3336 . Every brewer, on filing notice as provided by law of his intention to commence or continue business, shall exec ute a bond to the United States in such penal sum, in proportion to the production capacity of the plant, as the Secretary of the Treasury shall by regulations prescribe, but in no event shall such sum be less than $1,000 . The bond shall be conditioned that the brewer shall pay, or cause to be paid, as herein provided, the tax required by law on all beer, lager beer, ale, porter, and other fermented liquors made by or for him, before the same is sold or removed for consumption or sale, except as hereinafter provided ; and that he shall keep, or cause to be kept, in the manner required by law, a book which shall be open to inspec tion by the proper officers, as by law required ; and that he shall in all respects faithfully comply, without fraud or evasion, with all requirements of law relating to the manufacture and sale of an y malt liquors aforesaid . Once in every four years, or whenever re quired so to do by the Secretary of the Treasury, or such officer as may be designated by the Secretary of the Treasury, the brewer shall execute a new bond in the penal sum fixed in this section or prescribed in pursuance of this section, and conditioned as above provided, which bond shall be in lieu of any former bond or bonds of such brewer in respect to all liabilities accruing after its approval ." SEC . 317. Section 3340 of the Revised Statutes, as amended (U. S. C., 1934 ed., title 26, sec. 1337 (a) ), is amended to read as follows "SEC . 3340. (a) Every owner, agent, or superintendent of any brewery, vessels, or utensils used in making fermented liquor s, who evades or attempts to evade the payment of the tax thereon, or fraudulently neglects or refuses to make true and exact entry and report of the same in the manner required by law, or to do, or cause to be done, any of the things by law required to be done by h im, or who intentionally makes false entry in said book or in said statement, or knowingly allows or procures the same to be done, shall- "(1) forfeit, for every such offense, all the liquors made by him or for him, and all the vessels, utensils, and apparatus used in making the same, and "(2) be liable to a penalty of not less than $500 nor more than $1,000, to be recovered with costs of suit, and shall be deemed guilty of a misdemeanor, and be imprisoned for a term not exceeding one year . "(b) Every brewer who neglects to keep books or refuses to furnish the account and duplicate thereof as provided by law, or refuses to permit the proper officer to examine the bos in the manner provided, shall, for every such refusal or neglect, forfeit and pay the sum of $300 . "(c) For flagrant and willful removal of taxable malt liquors for consumption or sale, without payment of tax thereon, all the right, title, and interest of each person, who has knowingly suffered or permitted such removal or has connived at the same, in the lands and b uildi ngs c onsti tutin g the brew ery p remis es an d bot tling hous e shall be forfeited by a proceeding in rem in the District Cou rt of the United States having jurisdiction thereof . "(d) The brewery premises shall consist of the land and buildings described in the brewer's notice and shall be used solely for the pur- poses of manufacturing beer, lager beer, ale, porter, and similar fermented malt liquors, cereal beverages containing less than one-
