CODIFICATION OF INTERNAL REVENUE LAWS (e) AFFIING FALSE OR USED STAMPS, PENALTY. -Every person who affixes to any package containing tobacco or snuff, any false, forged, fraudulent spurious, or counterfeit stamp, or a stamp which has been before used, shall be deemed guilty of a felony, and shall be fined not less than $1,000 nor more than $5,000, and imprisoned not less than two years nor more than five years. (f) WILLFUL NEGLECT OR REFUSAL TO DESTROY STAMPS ON EMPTIED PACKAGES, PENALTr.- Every person who willfully neglects or refuses to destroy the stamp or stamps on any empty box, bag, vessel, wrap- per, or envelope of any kind which contained tobacco or snuff, as required in section 2103 (e), shall for each such offense be fined $50 and imprisoned not less than ten days nor more than six months. (g) REUSE OF STAMPS OR EMPTIED STAMPED PACKAGES, PENALTY.- Every manufacturer or other person who- (1) Puts tobacco or snuff into any box, bag, vessel, wrapper, or envelope which contained tobacco or snuff, the same having been either emptied or partially emptied; or (2) Has in his possession any stamp which has been previously used; or (3) Affixes to any box or other package any stamp which has been previously used; shall for each offense be fined not less than $100 nor more than $500 and imprisoned for not less than one year nor more than three years. (h) ABSENCE OF STAMP, FORIrUxREu.-Manufactured tobacco or snuff contained in any package from which the proper stamp is absent shall be forfeited to the United States. (i) TRAFFICKING IN USED STAMPS OR EMPTIED STAMPED PACKAGES, PENALTY. -Every person who sells or gives away, or who buys or accepts from another any empty stamped box, bag, vessel, wrapper, or envelope of any kind, which contained tobacco or snuff or the stamp or stamps taken from any such empty box, bag, vessel, wrap- per, or envelope of any kind, shall, for each such offense, be fined $100 and imprisoned for not less than twenty days, and not more than one year. (j) FRAUDULENT CLAIM FOR DRAWBACK, PENALTY.- If any person or persons shall fraudulently claim or seek to obtain an allowance or drawback of taxes on any manufactured tobacco, or shall fraudu- lently claim any greater allowance or drawback thereon than the tax actually paid, such person or persons shall forfeit triple the amount wrongfully or fraudulently claimed or sought to be obtained, or the sum of $500, at the election of the Secretary, to be recovered as in other cases of forfeiture provided for in the internal revenue laws. SEC. 2161 . MANUFACTURERS. (a) MANUFACTURING WITHOUT BOND, PENALTY. - Every person who manufactures tobacco or snuff of any description without first giving bond as required under section 2013, shall be fined not less than $1,000 nor more than $5,000, and imprisoned for not less than one nor more than five years. (b) SELLING OR REMOVING WrITHOT BOND, FORrFEITRE. - Every manufacturer of tobacco who removes, otherwise than as provided by law, or sells any tobacco or snuff, without having given bond as re- quired by law, shall, in addition to the penalties elsewhere provided by law for such offenses forfeit to the United States all the raw ma- terial and manufactured or partly manufactured tobacco and snuff, and all machinery, tools, implements, apparatus, fixtures, boxes, and barrels, and all other materials which may be found in his possession, in his manufactory, or elsewhere. (c) NEGLECT OR REFUSAL TO OBTAIN CERTLFICATE, PENALTY.- Every manufacturer of tobacco who neglects or refuses to obtain the certifi- 238
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