Page:United States Statutes at Large Volume 53 Part 1.djvu/212

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CODIFICATION OF INTERNAL REVENUE LAWS (b) MERcHANDISE. -Manufactures or imports and sells, or offers for sale, or causes to be manufactured or imported and sold, or offered for sale, any playing cards, package, or other article without the full amount of tax being duly paid; is guilty of a misdemeanor and upon conviction thereof shall pay a fine of not more than $100 for each offense. SEC. 1821. NONPAYMENT OR EVASION OF TAX. (a) IN GENERAL. - (1) Any person required under this chapter to pay any tax, or required by law or regulations made under authority thereof to make a return, keep any records, or supply any information, for the purposes of the computation, assessment, or collection of any tax imposed by this chapter, who willfully fails to pay such tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, be fined not more than $10,000, or im- prisoned for not more than one year, or both, together with the costs of prosecution. (2) Any person required under this chapter to collect, account for and pay over any tax imposed by this chapter, who willfully fails to collect or truthfully account for and pay over such tax, and any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution. (3) Any person who willfully fails to pay, collect, or truthfully account for and pay over, any tax imposed by this chapter, or will- fully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law be liable to a penalty of the amount of the tax evaded, or not paid, collected or accounted for and paid over, to be assessed and collected in the same manner as taxes are assessed and collected. No penalty shall be assessed under this paragraph for any offense for which a penalty may be assessed under authority of section 3612. (4) The term "person" as used in this subsection includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. (b) IN PARTICULAR.- (1) CAPTrAL STOCK SALES OR TRANSFERS. -Any person liable to pay the tax as provided in subsection (b) of section 1802, or anyone who acts in the matter as agent or broker for such person, who makes any such sale, or who in pursuance of any such sale delivers any certificate or evidence of the sale of any stock, share, interest or right, or bill or memorandum thereof, as required in that subsec- tion, without having the proper stamps affixed thereto, with intent to evade the provisions of such subsection, shall be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not exceeding $1,000, or be imprisoned not more than six months, or both. (2) Any person who, with intent to evade the tax provided in subsection (b) of section 1802, falsely makes a certificate accom- panying any delivery or transfer shall be deemed guilty of a misde- meanor, and upon conviction thereof shall be fined not more than $1,000, or imprisoned not more than six months, or both. (3) INSUrANCE POLICIES.- Any person to or for whom or in whose name any insurance policy or other instrument referred to in section 1804 is issued, or any solicitor or broker acting for or on 202