TOBACCO, SNUFF, CIGARS, AND CIGARETTES cate required under section 2014, or to keep the same posted as pro- vided in that section, shall be fined not less than $100 nor more than $500. (d) NEGLECT TO PUTr JP SIGN, PENALTY. -Every manufacturer of tobacco who neglects to place and keep on the side or end of the building wherein his business is carried on, so that it can be dis- tinctly seen, the sign required under section 2015 shall be fined not less than $100 or more than $500. (e) REFUSAL OR WILLFUL NEGLECT TO DELIVER INVENTORY, PEN- ALTY. - Whenever any person engaged in the manufacture of tobacco or snuff refuses or willfully neglects to deliver the inventory required under section 2017, he shall be fined not less than $500 nor more than $5,000, and imprisoned not less than 6 months nor more than 3 years. (f) REFUSAL OR WILLFL NEGLECT TO KEEP BOOKS, PENALTY. - Whenever any person engaged in the manufacture of tobacco or snuff refuses or willfully neglects to keep the accounts required in section 2018, he shall be fined not less than $500 nor more than $5,000, and imprisoned not less than six months nor more than three years. (g) REFUSAL OR WILLFUL NEGLECT TO FURNISH MONTHLY ABSTRACT PENALTY. -W henever any person engaged in the manufacture of tobacco or snuff refuses or willfully neglects to furnish the abstract required under section 20192 he shall be fined not less than $500 nor more than $5,000, and imprisoned not less than six months nor more than three years. (h) FALSE OR FRAUDULENT ENTRIES OF MANUFACTURES, SALES OR PURCHASES, FORFEITURE.- Every manufacturer of tobacco who makes false or fraudulent entries of manufactures or sales of tobacco or snuff, or makes false or fraudulent entries of the purchase or sales of leaf- tobacco, tobacco stems, or other material, shall in addition to the penalties provided by law for such offenses, forfeit to the United States all the raw material and manufactured or partly manufac- tured tobacco and snuff, and all machinery, tools, implements, appa- ratus, fixtures, boxes, and barrels, and all other materials which may be found in his possession, in his manufactory, or elsewhere. (i) REMOVAL UNLAWFULLY OR SALE WITHOUT PROPER STAMPS.- (1) FORFEITURE.- Every manufacturer of tobacco who removes, otherwise than as provided by law, or sells, without the proper stamps denoting the tax thereon, any tobacco or snuff, shall, in addition to the penalties elsewhere provided by law for such of- fenses, forfeit to the United States all the raw material and manufactured or partly manufactured tobacco and snuff, and all machinery, tools, implements, apparatus, fixtures, boxes and bar- rels, and all other materials which may be found in his possession, in his manufactory, or elsewhere. (2) PENALTY.- For penalties for such offenses, see section 2160. (j) AFFIXING FALSE OR USED STAMPS.- (1) FORFEITURE. -Every manufacturer of tobacco who affixes any false, forged, fraudulent, spurious, or counterfeit stamp, or imita- tion of any stamp required by law, or any stamp required by law which has been previously used, to any box or package containing any tobacco or snuff, shall, in addition to the penalties elsewhere provided by law for such offenses, forfeit to the United States all the raw material and manufactured or partly manufactured to- bacco 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. (2) PENALTY. - For penalties for such offenses, see section 2160 (e). 239
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