TOBACCO, SNUFF, CIGARS, AND CIGARETTES shipment the same were lost at sea, and have not been relanded within the limits of the United States. (b) SHIPMENTS TO PUERTO RICO AND PHILIPPINE ISLANDS.- For provisions relating to the allowance of drawback of internal revenue tax on articles shipped to Puerto Rico or the Philippine Islands, see sections 3361 and 3341, respectively. SEC. 2137. REFUND TO EXPORTER INSTEAD OF MANUFACTURER. Under such rules and regulations as the Commissioner with the approval of the Secretary may prescribe, the amount of any internal revenue tax erroneously or illegally collected in respect of articles exported or shipped under section 2135 (a) (1) and (3) may be re- funded to the exporter or shipper of the articles, instead of to the manufacturer, if the manufacturer waives any claim for the amount so to be refunded. SUBCHAPTER E-PENALTIES AND FORFEITURES Part I-Penalties and Forfeitures Common to Tobacco, Snuff, Cigars, and Cigarettes SEC. 2150. FAILURE TO REGISTER, PENALTY. Every dealer in leaf tobacco, manufacturer of tobacco, manufac- turer of cigars or cigarettes, or peddler of tobacco who fails to regis- ter with the collector as required under sections 2051, 2011, 2031, and 2071, respectively, shall be subject to a penalty of $50. SEC. 2151. FRAUDULENTLY STAMPED PACKAGES, POSSESSION, SALE OF, OR FROM, PENALTY. Every manufacturer or other person who- (a) Sells or offers for sale any box or other package of tobacco, snuff, cigars, or cigarettes, having affixed thereto any fraudulent, spurious, imitation, or counterfeit stamp, or stamp that has been previously used; or (b) Sells from any such fraudulently stamped box or package; or (c) Has in his possession any box or package as aforesaid, know- ing the same to be fraudulently stamped; shall, for each such offense, be fined not less than $100 nor more than $500, and imprisoned for not less than one year nor more than three years. SEC. 2152. PEDDLING UNLAWFULLY, PENALTY. Every person who- (a) FAILURE TO OBTAIN CERTIFICATE. -Is found peddling tobacco, snuff, cigars, or cigarettes, without having previously obtained the collector s certificate as provided for in section 2074; or (b) FAILURE TO GIVE BOND.- Is found peddling tobacco, snuff, cigars, or cigarettes, without having given the bond required under section 2073; or (c) FAILURE To AFFIX SIGN.- Fails to have affixed to his wagon, in a conspicuous place, a sign, painted in oil-colors, or gilded, giving his full name, business, and collection district; or (d) SELLING IN UNAUTHORIZED PACKAGEs.- Sells tobacco, snuff, cigars, or cigarettes otherwise than in full and original packages as put up by the manufacturer; or (e) POSSESSION OF USED STAMPS. -Has in his possession any in- ternal revenue stamp which has been removed from any box or other package of tobacco, snuff, cigars, or cigarettes; or (f) PossEssION OF BROKEN PACKAGES WrrH UNDESTROYED STAMPS.- Has in his possession any empty or partially emptied box or other package which has been used for tobacco, snuff, cigars, or cigarettes, the stamp or stamps on which have not been destroyed; 235
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