CODIFICATION OF INTERNAL REVENUE LAWS (k) OMISSION OR REMOVAL OF LABEL, PENALTY. - Every manufac- turer of tobacco who neglects to print on or affix the label required under section 2100 (e) to any package containing tobacco or snuff manufactured by or for him, or sold or offered for sale by or for him, and every person who removes any such label so affixed from any such package, shall be fined $50 for each package in respect to which such offense shall be committed. (1) COLLUSION IN CASE OF MANUFACTURE ON COMMISSION, SHARES, OR CONTRACT.-In case of fraud on the part of either of the persons referred to in section 2001 (b) (1) or of any collusion on their part with intent to defraud the revenue- (1) FORFErruRE. - Such material and manufactured articles shall be forfeited to the United States; and (2) PENALTY. - Each party to such fraud or collusion shall be deemed guilty of a misdemeanor, and be fined not less than $100 nor more than $5,000, and imprisoned for not less than six months nor more than three years. (m) OFFENSES NOT SPECIFICALLY COVERED.-I f any manufacturer of tobacco shall knowingly or willfully omit, neglect, or refuse to do or cause to be done any of the things required by law in the carrying on or conducting of his business, or shall do anything by this chapter prohibited, if there be no specific penalty or punishment imposed by any other section of this chapter for the neglecting, omitting, or refusing to do, or for the doing, or causing to be done the thing required or prohibited- (1) PENALTY.- He shall pay a penalty of $1,000; and (2) FORFITURE.- A ll tobacco found in his manufactory shall be forfeited to the United States. SEC. 2162 DEALERS IN LEAF TOBACCO, PENALTIES. (a) Every dealer in leaf tobacco who neglects or refuses to- (1) STATEMENT. -Furnish the statement required under section 2052; or 2) BoND. - Give the bond required under section 2053; or 3) INVENToRY.-File the inventory required under section 2055; or (4) RECORDS AND INVOICES.- Keep the records and render the in- voices required under section 2056; or (5) MONTHLY REPORTS. -Render the returns or reports required under section 2057; or (6) STORAGE NOTICE.- Notify the collector of the district of additions to his places of storage as required under section 2052- shall be fined not less than $100 or more than $500, or imprisoned not more than one year, or both. (b) Every dealer in leaf tobacco who- (1) UNLAWFUL SHIPMENT OR DELIVERY. -Ships or delivers leaf tobacco, except as provided in section 2059; or (2) FRAUDULENT OMISSION TO ACCOUNT. -Fraudulently omits to account for tobacco purchased, received, sold or shipped, shall be fined not less than $100 nor more than $500 or imprisoned not more than one year, or both. SEC. 2163. CUSTOMS OFFICERS. Every officer of customs who permits any manufactured tobacco or snuff imported from foreign countries to pass out of his custody or control without compliance by the owner or importer thereof with the provisions of section 2130 (a), shall be fined not less than $1,000 nor more than $5,000, and imprisoned not less than six months nor more than three years. 240
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